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A query was made regarding the Personal Income Tax (IRPF) treatment of monthly rents and the purchase option in a lease with an option to purchase. The Directorate General for Taxes (DGT) rules that granting the option constitutes one change in assets, while the subsequent sale and purchase constitutes a separate one.
Cuestión planteada En un arrendamiento con opción de compra, tratamiento fiscal en el IRPF del arrendador de las cantidades que perciba en concepto de renta mensual, así como de la opción de compra.
Si el arrendamiento no es actividad económica, las rentas mensuales son rendimientos del capital inmobiliario. La concesión de la opción de compra constituye una alteración patrimonial que genera una ganancia en la renta general en el periodo de su formalización. El ejercicio de la opción y la posterior transmisión del inmueble generan una nueva alteración patrimonial que se integra en la base imponible del ahorro. Si se pacta, las cantidades recibidas por la opción y el arrendamiento se descuentan del precio de transmisión para calcular la ganancia o pérdida.
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