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A taxpayer inquires about the tax treatment regarding the cancellation of an option to purchase and the subsequent sale of a property. The DGT states that the transfer generates a capital gain or loss in the 2016 period and notes that the consequences of the cancellation cannot be determined due to a lack of clarity in the information provided.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las operaciones descritas.
La transmisión del inmueble genera una ganancia o pérdida patrimonial al producirse una alteración en la composición del patrimonio. El importe será la diferencia entre los valores de transmisión y adquisición según los artículos 35 y 36 de la LIRPF. Esta ganancia o pérdida debe integrarse en la base imponible del ahorro en el periodo impositivo en que tenga lugar la alteración patrimonial. No se pueden determinar las consecuencias fiscales de la cancelación de la opción de compra debido a la contradicción en la información facilitada.
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