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A community of property engaged in real estate leasing has requested a ruling regarding the VAT liability of granting a call option on an industrial warehouse. The DGT has determined that granting the option constitutes a provision of services, whereas the subsequent exercise of that option constitutes a supply of goods.
Cuestión planteada Sujeción y en su caso exención del impuesto sobre el valor añadido de la operación consultada.
La concesión de una opción de compra se califica como prestación de servicios, ya que no transmite el poder de disposición sobre el bien, sino que constituye un derecho a comprar. Si el beneficiario se compromete formalmente al ejercicio de la opción, se trataría de una promesa bilateral de compraventa y una entrega de bienes. En el caso de que se ejercite la opción y se entregue el inmueble, se producirá un segundo hecho imponible por entrega de bienes. Si la entrega de la edificación tiene como fin su demolición para una nueva promoción, no se aplicará la exención de las segundas y ulteriores entregas de edificaciones.
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