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A company enquired whether the return of a vehicle at the end of a financial lease triggered VAT and an obligation to issue an invoice. The DGT responded that, in the absence of a purchase commitment, there is no taxable operation and therefore no obligation to issue an invoice.
Cuestión planteada Si la devolución del vehículo a la empresa con la que se formalizó el contrato de arrendamiento financiero determina el devengo del Impuesto sobre el Valor Añadido y si existe obligación de expedir factura por dicha operación.
El arrendamiento financiero es prestación de servicios hasta que el arrendatario se compromete expresamente a ejercer la opción de compra. Si no existe dicho compromiso, la devolución del bien al finalizar el contrato no produce el devengo del IVA al no existir un acto de consumo. En este supuesto, no existe obligación de expedir factura por la operación, aunque se puedan emitir otros documentos para justificar la entrega.
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