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A query was made regarding the taxation of a lease with an option to purchase and whether the contract requires a public deed. The DGT indicates that the granting of the option and the subsequent sale are two distinct changes in assets.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas. También solicita conocer si el contrato de arrendamiento con opción de compra debe constar en documento público o privado.
La concesión de la opción de compra constituye una alteración patrimonial que genera una ganancia en el momento de su formalización, la cual debe integrarse en la base imponible del ahorro. Si se ejerce la opción, la transmisión del inmueble genera una segunda alteración patrimonial. Para calcular la ganancia de la venta, se podrá deducir del valor de transmisión la cuantía recibida por la opción y las rentas de arrendamiento, si así se ha pactado.
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