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A query was raised regarding whether the early exercise of a purchase option for real estate in a leasing contract is exempt from VAT. The DGT has determined that if the contract has a minimum duration of 10 years, the supply ceases to be exempt if the option is exercised after such a period has elapsed from the start of the contract.
Cuestión planteada Se cuestiona la tributación del ejercicio anticipado de la opción de compra del inmueble en el año 2016.
La exención por segundas y ulteriores entregas de edificaciones no se aplica cuando la entrega es consecuencia del ejercicio de una opción de compra en un contrato de arrendamiento financiero con duración mínima de 10 años. Esta exclusión de la exención procede cuando la opción se ejercita habiendo transcurrido ya ese plazo de 10 años desde el inicio del contrato. El cómputo de los 10 años se realiza desde el inicio del contrato, independientemente de que existan subrogaciones posteriores.
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