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A query was raised regarding the taxation under ITPAJD (Transfer Tax and Stamp Duty) for a residential lease agreement containing a purchase option. The DGT has determined that three independent agreements coexist and must be taxed separately: the lease, the creation of the option, and the exercise of said option.
Cuestión planteada Tributación de la opción de compra.
El arrendamiento de vivienda queda sujeto y exento. La constitución del derecho de opción de compra tributa con una base imponible que es la mayor entre el 5% de la cantidad total de compra o la cantidad pagada. El ejercicio de la opción de compra tributa según las reglas de transmisiones de bienes inmuebles, sin que afecte al hecho de que parte del alquiler se descuente del precio de compra.
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