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A query was raised regarding whether payment for a call option on rural land is subject to VAT. The DGT ruled that if the beneficiary is not obliged to purchase, the granting of the option constitutes a supply of services subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la cantidad pagada por la opción.
La concesión de una opción de compra sobre un inmueble es una prestación de servicios sujeta al IVA, ya que no transmite el poder de disposición sobre el bien, sino que constituye un derecho a favor del beneficiario. Esta operación es distinta de la compraventa posterior. Si el beneficiario se comprometiera formalmente al ejercicio de la opción, se trataría de una promesa bilateral de compraventa y sería una entrega de bienes.
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