The rent to buy contract is a contract that provides that the user of the house pays the owner a fee for the use of the property divided in part as a real lease and partly as a down payment for the subsequent purchase. The amount paid as a lease corresponds to a real rental contract, for which taxes are due. The sums paid as an advance are not taxed as in the case of the sale of a property there is no tax on the sums collected by the seller, except in the case in which a property purchased less than five years ago is sold. Consequently, since no tax is due, there is no amount to be declared as income. This principle applies regardless of the owner of the property, so even if the property has been inherited, there are no sums to be paid to the tax authorities.
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