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A married couple inquired whether the termination of a real estate leasing contract allows for the declaration of a capital loss based on the difference between the acquisition value and the outstanding capital. The DGT ruled that termination does not constitute a transfer of the asset and, therefore, does not generate capital gains or losses.
Cuestión planteada Se consulta la posibilidad de reflejar una pérdida patrimonial derivada de la resolución del contrato, por la diferencia entre el valor de adquisición de los inmuebles, que sería según los consultantes, el valor asignado a los inmuebles en la escritura del contrato de arrendamiento financiero, y el capital pendiente de amortizar en el momento de su resolución.
La resolución de un contrato de arrendamiento financiero no implica la transmisión del bien por parte del arrendatario al arrendador. Al no existir transmisión, no se puede considerar la existencia de una ganancia o pérdida patrimonial derivada de la misma. El arrendatario solo tiene el derecho a usar la cosa ajena y no adquiere la propiedad hasta que ejerce la opción de compra.
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