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A query was raised regarding which date and acquisition value should be used to calculate capital gains on a commercial premises following a financial lease. The DGT ruled that the acquisition date is the date the public deed for the exercise of the purchase option is formalised, as this is when the transfer of possession is understood to occur.
Cuestión planteada Fecha y valor de adquisición del local transmitido a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La fecha de adquisición del inmueble es la de formalización de la escritura pública de ejercicio de opción de compra, ya que esta conlleva la entrega de la posesión. Si el local estaba afecto a la actividad económica, la ganancia o pérdida se calcula por la diferencia entre el importe real de transmisión y el valor neto contable (tras sustituir amortizaciones contables por fiscales). Si no estaba afecto, el valor de adquisición es el importe por el que se ejerció la opción de compra.
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