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A City Council requested clarification on whether the delivery of housing following the exercise of a purchase option in a lease agreement is subject to VAT. The DGT has determined that these deliveries constitute a first delivery of buildings and are therefore subject to the tax.
Cuestión planteada Si las entregas de las viviendas como consecuencia del ejercicio de la opción de compra se encontrarán sujetas al Impuesto sobre el Valor Añadido.
El ejercicio de la opción de compra asimila el contrato a una entrega de bienes. Al haberse adquirido el patrimonio mediante una transmisión de unidad económica no sujeta, el adquirente se subroga en la posición del transmitente. Esto implica que las entregas realizadas por el adquirente tras el ejercicio de la opción se consideran primera entrega de edificaciones, estando sujetas y no exentas de IVA.
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