Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The inquirer asks whether acquiring a property by exercising a purchase option in a lease agreement is subject to VAT or to ITP and AJD. The DGT determines that, as it constitutes a second delivery of a building carried out by a non-developer, the transaction is subject to but exempt from VAT, which results in liability for ITP and AJD.
Cuestión planteada Desea conocer si la adquisición tendrá la consideración de primera o de segunda transmisión a efectos del Impuesto sobre el Valor añadido y si, en consecuencia, tributará por el por el Impuesto sobre el Valor Añadido o por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si el arrendador no es promotor, la entrega de la vivienda por ejercicio de opción de compra se considera una segunda entrega sujeta y exenta de IVA. Al tratarse de una entrega de inmueble exenta de IVA, la operación queda sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP y AJD según el artículo 7.5 del TRLITPAJD. En este caso, no es aplicable la cuota variable del AJD por incompatibilidad con la modalidad de transmisiones patrimoniales onerosas.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.