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A query was raised regarding whether the exercise of a purchase option for an industrial warehouse is subject to VAT and whether the reverse charge mechanism applies. The DGT has determined that if the lessor is the developer, the transaction is always considered a first supply subject to VAT.
Question posed: Subjectivity to Value Added Tax regarding the exercise of the purchase option for the aforementioned industrial warehouse and, where applicable, whether the reverse charge mechanism would apply.
If the lessor is the developer of the building, the delivery following the exercise of the purchase option (or the commitment to do so) is always considered a first delivery subject to VAT, regardless of the duration of use. Use through lease agreements with a purchase option does not exhaust the first delivery. If the lessor is not a developer or if the building had another use for more than two years, the delivery would be a second exempt delivery.
What is published here, applied to a company or a specific case. The first meeting is free.
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