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A taxpayer has enquired about the tax treatment of income from a lease agreement with a call option and the applicability of the reinvestment relief. The Directorate General for Taxes (DGT) clarifies that the granting of the call option and the subsequent sale constitute two distinct capital alterations, and that reinvestment relief requires meeting the specific requirements for a principal residence.
Cuestión planteada 1º Inclusión en la base del ahorro de la cantidad cobrada por la concesión del derecho de opción de compra, así como gastos que puedan minorar dicha ganancia.
La concesión de la opción de compra produce una ganancia patrimonial en el momento de su formalización, integrada en la base del ahorro. La posterior transmisión del inmueble por el ejercicio de la opción constituye una nueva alteración patrimonial. En esta segunda transmisión, los importes recibidos previamente por la opción y por el alquiler se deducen del precio de transmisión si así se pacta. Para la exención por reinversión, la vivienda debe haber sido habitual en la fecha de transmisión o en los dos años anteriores.
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