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A taxpayer inquires about the tax treatment of a lease agreement with an option to purchase and the sale of furniture. The DGT clarifies that the granting of the option and the subsequent sale and purchase are distinct events with separate tax effects.
Question posed: Tax treatment in Personal Income Tax for the lessor regarding the amounts received as monthly rent and for the purchase option, and the calculation of the capital gain in the event that the purchase option is exercised. Likewise, whether in the event of proceeding with the separate sale of the furniture contained in the dwelling, the valuation of an appraiser may be used.
The granting of the purchase option constitutes a capital gain in general income at the time of its formalization. The exercise of the purchase option generates a new capital alteration that is integrated into the savings base. To calculate the gain from the transfer, the amounts received for the option and the rent, if so agreed, shall be deducted from the transfer value. Movable property may be substantiated by the means of proof admitted in Law to determine its acquisition value.
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