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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.
Question posed: It is asked whether the described operation is not subject to the Tax on the Increase in Value of Urban Land in accordance with the provisions of Article 104.5 of the TRLRHL.
In the transfer of ownership through the exercise of a purchase option in a financial lease, the transfer value for the financial entity is the total amount paid by the lessee (periodic installments plus the purchase option amount). For the non-subjectivity provided in Article 104.5 of the TRLRHL to apply, the absence of an increase in value between acquisition and transfer must be verified. If the resulting transfer value is higher than the acquisition value, the taxable event occurs.
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