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A taxpayer has requested clarification on the taxation of a residential property sale via instalments and a lease-purchase agreement. The DGT clarifies that for instalment sales, taxpayers may opt for the proportional imputation of capital gains. Regarding lease-purchase agreements, the DGT specifies that two distinct taxable events arise: the gain from granting the option and the gain from the subsequent sale.
Cuestión planteada - Cómo tributarían cada una de las opciones que se plantea la consultante.
En la venta a plazos, la ganancia o pérdida se imputa cuando se entrega el bien, aunque se puede optar por imputar proporcionalmente según los cobros si el plazo supera un año. En el arrendamiento con opción a compra, la prima de la opción constituye una ganancia patrimonial en el momento de su formalización. La posterior venta por ejercicio de la opción genera una nueva ganancia o pérdida patrimonial, pudiendo deducirse del valor de transmisión las cantidades recibidas por la opción y el arrendamiento si así se pacta.
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