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The inquirer asks whether purchasing a property from a developer, which was previously leased under a lease-purchase agreement, is subject to VAT or if it constitutes a second, exempt supply. The DGT rules that a transfer by a developer following a lease-purchase agreement is always considered a first supply subject to VAT.
Cuestión planteada Tributación de la adquisición de la vivienda por el consultante en el ámbito del Impuesto sobre el Valor Añadido.
La entrega de una edificación por el promotor tras un uso mediante contratos de arrendamiento con opción de compra siempre se considera primera entrega sujeta a IVA. Esto ocurre independientemente de que los contratos sean sucesivos o tengan condiciones económicas distintas. El uso por arrendamiento con opción de compra no agota la primera entrega, por lo que la transmisión al arrendatario o a un tercero sigue siendo una operación sujeta.
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