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The DGT states that the exercise of the purchase option in a financial lease contract is not exempt from IIVTNU because the transmission value to the financial institution is the full amount paid by the lessee, which exceeds the acquisition value.
Cuestión planteada Se plantea si la operación expuesta está no sujeta al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana de acuerdo con lo previsto en el artículo 104.5 del TRLRHL.
En el ejercicio de la opción de compra de un arrendamiento financiero, el valor de transmisión para la entidad financiera es el importe total satisfecho por el arrendatario (cuotas periódicas más importe de la opción de compra). Para que se aplique la no sujeción por inexistencia de incremento de valor, este importe de transmisión debe ser igual o inferior al valor de adquisición. En este caso, al ser el valor de transmisión superior al de adquisición, el hecho imponible se produce.
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