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A query was raised regarding whether the early exercise of a purchase option in a 15-year real estate leasing contract, after 10 years have elapsed, is exempt from VAT. The DGT ruled that, as the minimum 10-year period has passed, the transfer of the property does not benefit from the exemption and is subject to the tax.
Cuestión planteada Efectos de la resolución anticipada del contrato mediante amortizaciones anticipadas hasta el ejercicio de la opción de compra si ya hubieran transcurrido 10 años desde la fecha del contrato.
La exclusión de la exención por segundas o ulteriores entregas de edificaciones solo procede cuando el ejercicio de la opción de compra se realiza en un contrato de arrendamiento financiero con una duración mínima de 10 años y transcurrido dicho plazo. Si el contrato tiene una duración superior a 10 años y se ejerce la opción anticipadamente tras haber pasado esos 10 años desde el inicio del contrato, la entrega del inmueble será una operación sujeta y no exenta de IVA. El plazo de 10 años se computa desde el inicio del contrato, permitiéndose subrogaciones.
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