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A query was raised regarding whether the purchase option in a real estate leasing contract would always be exempt from IIVTNU due to the absence of value increase. The DGT ruled that this is not the case, as the transfer value for the financial institution is the total amount of the instalments plus the purchase option.
Cuestión planteada Si atendiendo a la naturaleza de este tipo de operaciones de financiación, se podría considerar que, por definición, el ejercicio de la opción de compra de un contrato de arrendamiento financiero sobre bienes inmuebles debe quedar siempre encuadrado en el supuesto de no sujeción regulado en el artículo 104.5 del TRLRHL.
La transmisión de la propiedad por ejercicio de opción de compra en un arrendamiento financiero puede constituir el hecho imponible del IIVTNU. El valor de transmisión para la entidad arrendadora no es el valor residual de la opción, sino el importe total satisfecho por el arrendatario (total de cuotas periódicas más el importe de la opción de compra). El sujeto pasivo debe acreditar la inexistencia de incremento de valor si desea aplicar la no sujeción.
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