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A commercial premises owner with a lease agreement containing a call option asks whether IRPF must be withheld on the option price. The DGT rules that the granting of the option and the subsequent sale constitute two distinct changes in assets, neither of which is subject to withholding.
Cuestión planteada Sometimiento a retención en el Impuesto sobre la Renta de las Personas Físicas de la cantidad percibida en concepto de precio de la opción de compra.
La concesión de la opción de compra genera una ganancia patrimonial que debe imputarse en el periodo en que se formaliza el derecho. Si posteriormente se ejerce la opción, la transmisión del inmueble genera una nueva ganancia o pérdida patrimonial. Dado que ni la ganancia por la concesión ni la de la transmisión están incluidas en el listado del artículo 75 del Reglamento del IRPF, no existe obligación de retención.
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