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A company asks about VAT treatment when exercising a purchase option on an industrial building under a financial lease. The DGT explains that the transaction may be exempt or taxable depending on the lessor's activity and the possibility of waiving the exemption.
Cuestión planteada Tributación de la transmisión de la nave industrial, así como aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e), segundo guion, la Ley del Impuesto sobre el Valor Añadido.
El arrendamiento con opción de compra es prestación de servicios hasta que el arrendatario se compromete a ejercitar la opción, momento en que se convierte en entrega de bienes. La operación estará sujeta a IVA si el arrendador realiza habitualmente arrendamientos financieros y el contrato dura al menos diez años. En otros casos, la entrega de edificaciones suele estar exenta, pero el transmitente puede renunciar a la exención si el adquirente es sujeto pasivo con derecho a deducción, lo que activaría la inversión del sujeto pasivo.
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