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The applicant inquired whether the purchase of a property following a lease-purchase agreement with a developer is subject to VAT or Transfer Tax (ITPAJD). The DGT ruled that if the property has been used for a lease-purchase scheme by the developer, the transfer constitutes a first delivery subject to VAT.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido o en el Impuesto sobre Transmisiones Patrimoniales de la futura compraventa de dicha vivienda.
Los contratos de arrendamiento con opción de compra realizados por un promotor en su actividad empresarial están sujetos a IVA. El uso de la vivienda mediante contratos con opción de compra no agota la primera entrega de edificaciones, por lo que la transmisión posterior por el promotor será una primera entrega sujeta y no exenta de IVA. Si la transmisión está sujeta a IVA, no se aplicará la modalidad de transmisiones patrimoniales onerosas del ITPAJD, pero la escritura podría tributar por Actos Jurídicos Documentados.
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