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A City Council has requested clarification regarding VAT taxation on a lease with an option to purchase, including the initial premium and the residual value. The DGT clarifies that the nature of the transaction changes depending on the lessee's commitment.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido, concretamente a la cantidad pagada en el momento de la firma, así como al valor residual, en caso de hacerse efectiva la opción de compra.
La operación es una prestación de servicios mientras el arrendatario no se comprometa a ejercitar la opción de compra, devengándose con cada cuota exigible y con base imponible que incluye la carga financiera. Cuando el arrendatario formaliza el compromiso de compra, la operación se convierte en entrega de bienes. En este caso, el devengo ocurre al formalizar el compromiso y la base imponible comprende las cuotas pendientes más el importe de la opción de compra, excluyendo los intereses por aplazamiento posterior.
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