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A query was raised regarding whether payment for a call option on a commercial premises under construction is subject to VAT. The DGT ruled that granting the option constitutes a supply of services subject to the tax, independent of the future sale and purchase agreement.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la cantidad pagada por la opción.
La concesión de una opción de compra sobre un inmueble es una prestación de servicios y no una entrega de bienes, ya que solo constituye un derecho a favor del beneficiario. El importe pagado por dicha opción forma parte de la base imponible del servicio. El hecho de que la opción no se ejerza o el contrato se rescinda no modifica la base imponible, pues el servicio se considera prestado en el momento del otorgamiento.
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