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A company has requested a ruling regarding the taxation of a financial lease for radiotherapy equipment and the exemption of its services. The DGT clarifies that the contract is classified as a provision of services as long as there is no commitment to purchase, and analyses the deductibility of the instalments.
Cuestión planteada Tributación del arrendamiento financiero. Exención de los servicios descritos. Régimen de deducción .
El arrendamiento financiero se considera prestación de servicios hasta que el arrendatario se comprometa a ejercitar la opción de compra, momento en el que pasa a ser entrega de bienes. Los servicios de asistencia sanitaria (diagnóstico, prevención o tratamiento) prestados por profesionales médicos están exentos, pero la investigación y la consultoría no lo están. La deducibilidad del IVA soportado dependerá de si las operaciones son sujetas y no exentas, pudiendo aplicarse la regla de prorrata o sectores diferenciados.
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