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A property developer enquired whether allocating housing (originally intended for sale) to lease with option to purchase contracts would trigger self-consumption. The DGT ruled that if the intention to sell is maintained, there is no change in use or self-consumption.
Cuestión planteada Momento de devengo del autoconsumo producido por el cambio de afectación, así como prescripción de la deuda correspondiente al citado autoconsumo.
Los contratos de arrendamiento con opción de compra, donde se mantiene la intención de venta, se consideran entregas de bienes y no prestaciones de servicios exentas. Al no existir sectores diferenciados de actividad (ambos con derecho a deducción), no se produce autoconsumo por cambio de afectación. Las viviendas no dejan de ser existencias para convertirse en bienes de inversión si el objetivo final sigue siendo la venta diferida.
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