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A company asks about the tax treatment in IS, VAT and IRPF of a lease agreement with a purchase option. The DGT states that IS classification depends on whether PGC and legislative criteria are met, while VAT treatment changes from service to goods supply if a purchase commitment exists.
Cuestión planteada Tratamiento del contrato a efectos del Impuesto sobre Sociedades y del Impuesto sobre el Valor Añadido, así como de las retenciones a cuenta del IRPF que en su caso procedan.
En IS, la operación será arrendamiento financiero si el importe de la opción de compra es inferior al valor del activo menos las amortizaciones máximas; de lo contrario, será operativo. En IVA, mientras no haya compromiso de compra, es una prestación de servicios con devengo en cada cuota; si hay compromiso, es una entrega de bienes con devengo en la formalización del mismo. En IRPF, la sociedad debe practicar retención sobre las rentas de arrendamiento si no concurren las excepciones legales.
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