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V2444-23 ·8 September 2023 ·consulta-vinculante Medium impact
Tax

Delivery of property following exercise of purchase option subject to VAT as first delivery

A real estate developer has enquired whether the delivery of a property following the exercise of a purchase option is subject to VAT. The DGT has ruled that if the lease with an option to purchase maintains the intent to sell, the final transfer is considered a first delivery and is therefore subject to the tax.

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Lifecycle

2023-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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