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A UK resident has enquired as to where the premium received for granting an option to purchase a property in Spain should be taxed. The Directorate General for Taxes (DGT) has ruled that, as it concerns a real right over real estate, the capital gain is subject to taxation in Spain.
Cuestión planteada El consultante cuestiona cúal es la forma y lugar de tributar de la mencionada prima, si en España o en su país de residencia que es el Reino Unido.
La concesión de una opción de compra constituye una ganancia patrimonial que nace en el momento de su concesión. Al ser un derecho real inscribible sobre un inmueble, se encuadra en la definición de bienes inmuebles del Convenio Hispano-Británico. Por tanto, España tiene potestad tributaria sobre esta renta según el TRLIRNR. La base imponible será el valor efectivamente satisfecho (siempre que no sea inferior al de mercado) menos los gastos y tributos inherentes.
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