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The query concerns the VAT treatment of a lease agreement with an option to purchase social housing (VPO). The DGT rules that, as the transaction is carried out by the developer, it does not constitute the first delivery; therefore, both the lease and the future delivery of the property are subject to VAT.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido.
El arrendamiento con opción de compra se considera prestación de servicios hasta que se ejercite la opción o exista compromiso firme, momento en que pasa a ser entrega de bienes. Si el contrato es con el promotor de una vivienda, el uso mediante este tipo de contratos no agota la primera entrega de la edificación. En consecuencia, tanto el arrendamiento como la entrega posterior de la vivienda serán operaciones sujetas y no exentas. El tipo impositivo será del 4% si es vivienda de protección oficial o pública bajo ciertos límites, o del 10% en otros casos.
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