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The taxpayer inquires about the tax treatment of income derived from a lease agreement with a purchase option. The DGT rules that the granting of the option and the subsequent sale are two separate events subject to different tax treatments.
Question posed: Tax treatment in the Personal Income Tax (IRPF) of the lessor regarding the amounts received as monthly rent and purchase option.
If the lease is not an economic activity, the income constitutes income from real estate capital. The granting of a purchase option constitutes a capital gain in the general income category at the time of its formalization. The subsequent sale and purchase generates a new capital gain or loss in the savings base, whereby the amounts already received for the option and the rent may be deducted from the transfer price if so agreed.
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