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A query was raised regarding whether the purchase of a property from a developer, following a lease with an option to buy, is subject to VAT or Transfer Tax (ITPAJD). The Directorate General for Tax (DGT) ruled that the transaction is subject to VAT as it constitutes a first delivery, and the deed will be subject to Stamp Duty (Actos Jurídicos Documentados).
Cuestión planteada Tributación de la compraventa de vivienda por el Impuesto sobre el Valor Añadido o por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de la vivienda por parte de la promotora se considera primera entrega de edificación, ya que los contratos de arrendamiento con opción de compra no agotan dicha condición. Por tanto, la operación está sujeta al IVA con el tipo reducido del 10%. Al estar sujeta al IVA, la operación queda excluida de la modalidad de transmisiones patrimoniales onerosas del ITPAJD, tributando la escritura por la modalidad de actos jurídicos documentados.
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