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Consultants have requested clarification on the tax treatment of a lease agreement with a call option. The DGT has ruled that granting the option and the subsequent sale are two separate events subject to different tax treatments.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la renta de las Personas Físicas de las rentas percibidas.
La concesión de la opción de compra constituye una alteración patrimonial que genera una ganancia en renta general en el momento de su formalización. La posterior transmisión del inmueble por el ejercicio de la opción es una segunda alteración patrimonial. El importe de la opción y las rentas de alquiler pactadas se deducirán del precio de transmisión para calcular la ganancia o pérdida patrimonial resultante.
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