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A company asks about VAT treatment in a rental agreement with a purchase option and the applicability of the IRPF rental deduction. The DGT states that the purchase option constitutes a service at 21% VAT and that payments for this option are not part of the rental deduction base.
Cuestión planteada 1.) Tipo del Impuesto sobre el Valor Añadido aplicable a las distintas operaciones que pueden ser llevadas a cabo por la entidad consultante en el marco del contrato de arrendamiento con opción de compra anteriormente descrito así como, en su caso, la base imponible de la entrega de la vivienda en el caso de que se ejercite la opción.
La concesión de una opción de compra es una prestación de servicios sujeta al tipo general del 21% de IVA. El arrendamiento de vivienda con opción de compra tributa al 10% (o 4% si es protección oficial). Los importes pagados por el derecho de opción o como pagos a cuenta de la compra no se incluyen en la base de la deducción por alquiler de la vivienda habitual en el IRPF.
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