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The inquiry seeks clarification on how to determine the VAT taxable base when a purchase option is exercised in a leasing contract, particularly under the special regime for groups of entities. The DGT rules that exercising the option constitutes a supply of goods and details how to calculate the base according to the applicable regime.
Cuestión planteada 1. Base imponible en el Impuesto sobre el Valor Añadido en caso de ejercicio de la opción de compra en un contrato de leasing.
El ejercicio de la opción de compra se considera una entrega de bienes, devengándose el impuesto en ese momento. Si se aplica la modalidad avanzada del régimen especial del grupo de entidades, la base imponible será el importe total de la contraprestación (coste del bien y opción de compra), excluyendo la carga financiera por pago aplazado. Si la opción se ejerce antes de entrar en dicho régimen, la base se cuantificará por los costes del bien por los que se haya soportado el impuesto, teniendo en cuenta el uso previo del bien.
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