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V0477-18 ·21 February 2018 ·consulta-vinculante Medium impact
Tax

Delivery of housing through exercise of purchase option subject to ITP and AJD if exempt from VAT

The inquirer asks whether acquiring a property by exercising a purchase option in a lease agreement is subject to VAT or to ITP and AJD. The DGT determines that, as it constitutes a second delivery of a building carried out by a non-developer, the transaction is subject to but exempt from VAT, which results in liability for ITP and AJD.

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2018-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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