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The inquirer wishes to lease a property including a purchase option for the lessee. The DGT responds that this constitutes two distinct events: the granting of the option and the subsequent sale and purchase.
Question posed: Tax treatment in Personal Income Tax regarding the amounts received by the inquirer as a consequence of the aforementioned lease.
If the lease is not an economic activity, the income is classified as income from real estate capital. The granting of the purchase option is a change in assets that generates a gain in general income at the time of its formalization. The subsequent sale and purchase resulting from the exercise of the option is another change in assets that generates a gain or loss in the savings base. If agreed upon, the lease income and the option price are deducted from the transfer price to calculate the final gain.
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