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A query was raised regarding whether the premium paid for a call option on real estate is subject to VAT and how it affects the taxable base of the subsequent sale. The DGT ruled that the option constitutes a supply of services and that its amount does not reduce the taxable base for the delivery of the property.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la prima pagada por la opción.
La concesión de una opción de compra sobre un inmueble afecto a la actividad es una prestación de servicios sujeta a IVA, ya que constituye un derecho y no una transmisión de bienes. Si se ejerce la opción, la prima pagada forma parte de la base imponible de la propia opción y no de la entrega del inmueble. Por tanto, el precio de la entrega no se reduce por el importe de la prima, ya que cada operación tiene su propia base imponible pactada.
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