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A taxpayer has enquired whether a commission paid to an intermediary can reduce the capital gain arising from granting a call option. The DGT has ruled that such a commission is not deductible against the income from the option itself, but is deductible against the gain from the subsequent transfer of the property.
Cuestión planteada Si la comisión a pagar a la entidad intermediaria por parte del consultante podrá reducir la ganancia patrimonial obtenida e imputación temporal de la misma en el IRPF.
La concesión de la opción de compra genera una ganancia patrimonial que se clasifica como renta general y cuyo importe no admite la deducción de la futura comisión de intermediación, pues esta obligación nace solo si se ejecuta la venta. No obstante, si se ejerce la opción, la transmisión del inmueble genera una nueva ganancia o pérdida patrimonial donde la comisión sí se deduce como gasto inherente a la transmisión. El precio de la opción recibida puede reducir el valor de transmisión si así se pacta.
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