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A property owner has requested clarification on the tax treatment of a commercial premises lease agreement containing an option to purchase. The DGT clarifies that for Income Tax purposes, two distinct events occur (the granting of the option and the subsequent sale) and that for VAT, the transaction shifts from a provision of services to a supply of goods once the option is exercised.
Cuestión planteada Tratamiento fiscal de las percepciones recibidas en el Impuesto sobre la Renta de las Personas Físicas y tributación en el Impuesto sobre el Valor Añadido y el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
En el IRPF, la concesión de la opción de compra es una ganancia patrimonial que tributa como renta general, mientras que la posterior compraventa es una nueva alteración patrimonial que tributa en la base del ahorro. En el IVA, el arrendamiento es una prestación de servicios hasta que el arrendatario se compromete a ejercitar la opción, momento en el que se convierte en entrega de bienes. Para un no promotor, la entrega tras el ejercicio de la opción es una segunda entrega sujeta o exenta según corresponda. En el IIVTNU, el impuesto se devenga en la fecha de la transmisión de la propiedad por ejercicio de la opción.
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