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A company requested clarification on whether the transfer of a call option regarding an entity's shares was subject to VAT. The DGT ruled that the transaction constitutes a taxable supply of services, but it qualifies for the exemption applicable to services relating to shares.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la cesión del derecho de opción de compra sobre las participaciones sociales.
La transmisión de una opción de compra sobre participaciones sociales se considera una prestación de servicios a efectos del IVA. Esta operación está sujeta al impuesto, pero se encuentra exenta según el artículo 20.Uno.18º.k) de la Ley 37/1992. No se consideran servicios de depósito o gestión, ni concurren las excepciones que anularían dicha exención.
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