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A query was raised regarding whether a financial lease of a property becomes exempt from VAT if its use changes to a main residence. The DGT ruled that the contract remains subject to the tax due to the nature of the financial lease and the purchase option.
Cuestión planteada Se cuestiona si el arrendamiento financiero estará sujeto y exento del impuesto en virtud del artículo 20.Uno.23º de la Ley del impuesto a partir del cambio de destino del inmueble para empezar a ser utilizado como vivienda habitual teniendo en cuenta que el consultante no podría renunciar a la exención por el destino al que afecta el inmueble.
El arrendamiento financiero con opción de compra de una vivienda estará sujeto y no exento de IVA si la entrega posterior de la misma está sujeta al impuesto. No es relevante el cambio de uso del inmueble a vivienda habitual si el contrato es de arrendamiento financiero con opción de compra y el arrendador realiza habitualmente estas operaciones. Para que la entrega por opción de compra no esté exenta, el contrato debe tener una duración mínima de diez años.
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