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A query was raised regarding whether the purchase of a property previously leased under a lease with option to buy for more than two years should be subject to VAT or ITP/AJD. The DGT has determined that the transaction constitutes a first supply subject to VAT and, therefore, is not subject to ITP.
Cuestión planteada Si la adquisición de la referida vivienda debe tributar por el Impuesto sobre el Valor Añadido o por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega de la vivienda por el promotor se considera primera entrega sujeta y no exenta de IVA, ya que los arrendamientos con opción de compra no agotan la primera entrega aunque se prolonguen en el tiempo. Al estar sujeta al IVA, la operación no está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP. No obstante, si se documenta en escritura pública, se debe liquidar la cuota variable del impuesto por la modalidad de Actos Jurídicos Documentados.
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