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A query was raised regarding which taxes must be paid when signing a residential lease agreement with an option to purchase. The DGT explains that the application of ITPAJD depends on whether the transaction is subject to or exempt from VAT, and analyses the independence of the lease, option, and exercise agreements.
Cuestión planteada Qué impuestos debe abonar a la firma del contrato, ya sea por el alquiler o por la opción de compra.
Si no hay compromiso de ejercitar la opción, el arrendamiento es una prestación de servicios. Si la operación está sujeta y no exenta de IVA, no tributa por transmisiones patrimoniales, pero sí por actos jurídicos documentados. Si la operación está exenta de IVA, tributará por la modalidad de transmisiones patrimoniales onerosas. El derecho de opción tributa en su constitución, independientemente de si se llega a ejercitar o no.
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