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A query was raised regarding the VAT treatment of a residential lease agreement with an option to purchase and the consequences if the tenant decides not to exercise said option. The DGT ruled that a lease with an option to purchase constitutes a service subject to VAT (at a 10% rate) provided the transfer of the property is not exempt, and that waiving the option does not affect previously accrued tax liabilities.
Cuestión planteada Tributación y contingencias en el IVA de la operación de arrendamiento de vivienda antes y después de la comunicación del no ejercicio de la opción de compra.
El arrendamiento con opción de compra se considera prestación de servicios mientras no haya compromiso de ejercicio, siendo sujeto a IVA si la entrega de la vivienda no es exenta. La adquisición del derecho de opción de compra es una operación independiente de servicios sujeta al tipo general. Si el arrendatario comunica que no ejercerá la opción, las mensualidades posteriores pasan a ser un mero arrendamiento de vivienda, el cual está exento de IVA. La renuncia a la opción no modifica la base imponible de las cuotas devengadas anteriormente.
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