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A consultation was made regarding the VAT and ITP/AJD treatment of a hotel property lease including an option to purchase. The DGT ruled that the lease is subject to VAT and Stamp Duty, whereas the exercise of the purchase option is exempt from VAT but subject to ITP/AJD.
Question posed: Treatment in relation to Value Added Tax and Transfer Tax and Stamp Duty regarding the lease of a property with a purchase option, under the various scenarios of whether the option is exercised or whether it is binding in nature.
The lease of a hotel property is a transaction subject to VAT and, if formalized in a public deed, to Stamp Duty (AJD). The exercise of a non-binding purchase option is a supply of goods exempt from VAT (unless waiver is declared), but subject to Transfer Tax (ITP) and Stamp Duty (AJD), with a tax base calculated after deducting rents and the initial payment. If the option is binding, it is considered a supply of goods exempt from VAT and subject to ITP/AJD, without deducting amounts from the tax base.
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