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The taxpayer asks how to calculate the acquisition value of a premises acquired through leasing after exercising the purchase option. The DGT rules that if the property is used for an economic activity, the net book value adjusted for depreciation must be used.
Cuestión planteada En el caso de una transmisión del citado inmueble, valor de adquisición del local a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
Para calcular la ganancia o pérdida patrimonial en la transmisión de un inmueble adquirido por arrendamiento financiero, el valor de adquisición será el valor neto contable del local en el momento de la transmisión. Este valor debe ajustarse sustituyendo las amortizaciones contables por las amortizaciones fiscalmente deducibles, según el artículo 40.2 del Reglamento del IRPF.
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