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A taxpayer requested clarification on the tax treatment of a lease agreement containing a call option. The DGT ruled that granting the option and the subsequent sale are two distinct events, resulting in two separate changes to the taxpayer's assets.
Question raised (1) Tax treatment in the Personal Income Tax (IRPF) of income derived from the lease agreement.
The granting of a call option generates a capital gain at the time of its formalization, which is classified as general income. If the option is subsequently exercised, the transfer of the real estate generates a new change in assets. In this second case, the amounts received for the lease and for the call option may be deducted from the transfer price if so agreed. The exemption for the primary residence does not apply if the property has not been the primary residence at the time of the sale or in the two preceding years.
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