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A query was raised regarding the VAT treatment of a lease-purchase agreement for social housing. The DGT clarifies that the rate depends on whether the delivery is the first one made by the developer and the specific classification of the property.
Question raised: The question concerns the taxation of said operation within the scope of Value Added Tax.
Lease with an option to purchase constitutes a provision of services until the option is exercised, at which point it becomes a supply of goods. If the developer carries out the delivery, it shall be considered the first delivery and shall not be exempt. A rate of 4% shall apply if the dwelling is social housing (special regime or public promotion) or meets the parameters thereof. In any other case, the applicable rate shall be 10%.
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