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A taxpayer inquired about the taxation of income from a lease agreement with a purchase option and the potential capital gains. The DGT ruled that, provided there is no economic activity, such income is classified as real estate capital income, and the rents paid may reduce the transfer value.
Question posed: Taxation in the Personal Income Tax (IRPF) of the taxpayer and their spouse regarding the amounts received as rent, as well as the capital gain that could be obtained in the event that the lessee exercises the purchase option.
If the requirements for economic activity are not met, rental income is classified as income from real estate capital. In the event that the purchase option is exercised, the capital gain or loss is determined in accordance with Article 35 of the Personal Income Tax Law (LIRPF). If 90% of the agreed rental income is deducted from the sale price, these amounts constitute a reduction in the transfer value. The gain or loss must be imputed in the period in which the option is exercised.
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