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A taxpayer inquired whether the transfer of a property upon exercising a purchase option after a three-year lease is subject to VAT or Transfer Tax (ITP/AJD). The Directorate General for Tax (DGT) ruled that, as this constitutes the first delivery made by the developer following a lease with an option to purchase, the transaction is subject to VAT.
Cuestión planteada Tributación de la entrega de dicha vivienda, en el ejercicio de la opción de compra, por el Impuesto sobre el Valor Añadido o por la modalidad de transmisiones patrimoniales onerosas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de una edificación por parte del promotor se considera primera entrega y está sujeta al IVA si ha estado destinada a arrendamiento con opción de compra, independientemente del tiempo transcurrido. El uso en virtud de contratos con opción de compra no agota la primera entrega, incluso si el adquirente es quien ha utilizado la vivienda. Por tanto, la entrega del promotor tras este tipo de contratos no goza de la exención de segunda entrega.
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