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A property owner seeks clarification on the tax treatment of a lease agreement for an industrial warehouse including a purchase option. The Tax Agency determines that, provided it is not an economic activity, the rental payments are treated as income from real estate capital, while the granting of the option generates a capital gain within general income.
Question posed - Tax treatment in the Personal Income Tax of the amounts received as monthly rent, as well as that of the purchase option.
If the lease is not an economic activity, the income is considered income from real estate capital (general income). The granting of a purchase option constitutes an asset alteration that generates a capital gain classified as general income. If the option is exercised, the transfer of the real estate is a new asset alteration whose gain or loss is integrated into the savings tax base, deducting from the transfer price the rents and the option premium already received.
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