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A developer has requested clarification on whether the sale of a property, following a lease with an option to buy, constitutes a first or second supply of buildings. The DGT has ruled that lease agreements with an option to buy do not exhaust the first supply; therefore, the subsequent sale remains a first supply subject to VAT.
Cuestión planteada Si la entrega de la vivienda se encontrará sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
Los arrendamientos con opción de compra no computan para agotar la primera entrega de edificaciones, ya que el uso en virtud de estos contratos no es el previsto en el artículo 20.Uno.22º para que se considere segunda entrega. Por tanto, aunque la vivienda haya sido utilizada por arrendatarios con opción de compra, la transmisión por el promotor mantiene la consideración de primera entrega y estará sujeta y no exenta de IVA. Esto se debe a que dichos arrendamientos son prestaciones de servicios sujetas al impuesto para trasladar el valor de la promoción al consumo.
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