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A query was raised regarding how to determine the tax base in a lease agreement with a purchase option. The DGT explains that taxation varies depending on whether the transactions are subject to VAT or if, due to being subject to VAT, they fall outside the scope of transfer tax.
Cuestión planteada Determinación de la base imponible a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si los actos están sujetos al IVA, no tributan por transmisiones patrimoniales, sino por actos jurídicos documentados con base en el valor declarado y un tipo del 0,50% (si no hay tipo autonómico). Si los actos no están sujetos o están exentos de IVA, tributan por transmisiones patrimoniales: la opción de compra se grava con el tipo de constitución de derechos y el ejercicio de la opción con el tipo de transmisión de inmuebles sobre su valor real.
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