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A company has requested clarification regarding the VAT treatment following the termination of a real estate leasing contract involving debt forgiveness. The DGT has ruled that, in the absence of a purchase option commitment, the transaction constitutes a provision of services and the termination has no tax implications regarding the recovery of the asset.
Question posed: Legal treatment of the operation.
If the lessee has not committed to exercising the purchase option, the leasing is considered a provision of services. The termination of the contract prevents the taxability of subsequent installments. The recovery of possession of the asset by the lessor has no impact on VAT. The forgiveness of previously accrued installments modifies the taxable base due to a modification of the price.
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