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A company has requested clarification on whether the transfer of a property following the early exercise of a purchase option in a 15-year leasing contract is exempt from VAT. The DGT has ruled that, as more than 10 years have elapsed since the commencement of the contract, the transaction is subject to VAT.
Cuestión planteada Tributación de la entrega del inmueble como consecuencia del ejercicio anticipado de la opción de compra.
La exclusión de la exención por segundas o ulteriores entregas de edificaciones se aplica cuando el ejercicio de la opción de compra ocurre en un contrato de arrendamiento financiero con una duración mínima de 10 años y se ejerce tras haber transcurrido dicho plazo. Si el ejercicio es anticipado pero se ha cumplido el mínimo de 10 años desde el inicio del contrato, la entrega del inmueble será una operación sujeta y no exenta de IVA. El plazo de 10 años se computa desde el inicio del contrato, independientemente de posibles subrogaciones.
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