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A query was made regarding the tax treatment of a lease agreement with an option to purchase. The DGT ruled that granting the option and the subsequent sale are two separate events, and that amounts received for the option or the rent may be deducted from the sale price if so agreed.
Question raised 1.) Tax treatment in the Personal Income Tax (IRPF) of the lessor regarding the amounts received as monthly rent and the amount of 6,000 euros as consideration for the granting of the option right, as well as the possibility of deducting from the sale price the amounts received as monthly rent during the term of the contract, for the purpose of calculating the capital gain that could be obtained in the event that the lessee exercises the call option.
The granting of a call option constitutes an asset alteration that generates a gain in general income at the time of its formalization. The subsequent transfer of the real estate through the exercise of the option constitutes a second asset alteration. If agreed upon, the amounts received for rent and for the call option are deducted from the transfer price to calculate the capital gain or loss.
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