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The consultant asks when rental contract payments with a purchase option are taxable. The DGT responds that granting the option constitutes one patrimonial change, while exercising it constitutes a separate one.
Cuestión planteada Solicita conocer en qué momento se genera la ganancia patrimonial y cómo deben tributar los diferentes pagos recibidos cada año a efectos del Impuesto sobre la Renta de las Personas Físicas.
La concesión de la opción de compra produce una ganancia patrimonial en el momento de su formalización, integrándose en la base imponible del ahorro. El posterior ejercicio de la opción y la transmisión del inmueble constituyen una nueva alteración patrimonial. Para calcular la ganancia de la venta, se descontarán del valor de transmisión las cantidades recibidas por la opción y por el arrendamiento, si así se ha pactado. Estas rentas y el precio de la opción constituyen un menor valor de transmisión.
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