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A public company acting as a personified self-employed means (medio propio personificado) has requested a ruling on whether a lease with a purchase option for a recycling plant is subject to VAT. The DGT ruled that the provision of services will not be subject to VAT provided the requirements for personified self-employed means are met, whereas the supply of goods will be subject to VAT.
Cuestión planteada Si dicho arrendamiento con opción de compra se encontraría sujeto al Impuesto sobre el Valor Añadido.
El arrendamiento con opción de compra se califica como prestación de servicios mientras no se ejercite la opción o no haya compromiso de ejercitarla. Si la entidad actúa como medio propio personificado del poder adjudicador, dicha prestación de servicios no estará sujeta al impuesto. Sin embargo, el ejercicio de la opción de compra o la promesa bilateral de compraventa se consideran entrega de bienes y estarán sujetos al IVA.
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