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A company sought clarification on the VAT treatment of a lease agreement with an option to purchase a property and garage, specifically whether the VAT amount should be adjusted when payments made are deducted from the purchase price. The DGT determined that the lease and the option are independent services and do not require adjustment upon exercising the option.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable al citado arrendamiento con opción de compra y, en su caso, si procede la modificación de la cuota del Impuesto sobre el Valor Añadido devengada al constituir la opción de compra.
El arrendamiento con opción de compra es una prestación de servicios mientras no exista un compromiso firme de ejercitar la opción. La concesión de la opción de compra es una prestación de servicios sujeta al tipo general del 21%, mientras que el arrendamiento del inmueble está sujeto al tipo reducido del 10%. Al ejercerse la opción, la entrega del inmueble es una operación de compraventa independiente. No procede la rectificación de las cuotas de IVA de la opción o del arrendamiento cuando estos importes se descuentan del precio de la futura compraventa, al ser operaciones sustantivas e independientes.
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