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A taxpayer asks how to tax a lease with a purchase option on a property of which they are a co-owner. The DGT responds that the granting of the option and the subsequent sale are separate taxable events.
Question posed: Taxation of the transaction under Personal Income Tax.
The granting of the purchase option constitutes a change in assets that generates a gain in general income at the time of its formalization. The subsequent exercise of the option and the transfer of the property represent a second change in assets that generates a gain or loss in the savings tax base. If agreed upon, the amounts for the option and the lease may be deducted from the transfer price, acting as a reduction in its value.
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