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A query was made regarding the tax treatment of amounts received under a lease with an option to purchase. The DGT ruled that the granting of the option and the subsequent sale are two separate events with distinct tax implications.
Cuestión planteada Si se ejercita por el arrendatario finalmente la opción de compra, cuál sería el tratamiento fiscal de las cantidades percibidas en el IRPF.
La concesión de la opción de compra produce una ganancia patrimonial en el momento de su formalización, integrándose en la base imponible del ahorro. Si posteriormente se ejerce la opción, la transmisión del inmueble genera una nueva alteración patrimonial. En este segundo caso, las cantidades recibidas por la opción y por el arrendamiento podrán descontarse del precio de transmisión si así se pactó, reduciendo el valor de transmisión para el cálculo de la ganancia o pérdida.
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