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The inquiry concerns the VAT liability of a lease agreement with an option to purchase a property. The DGT determines that the nature of the transaction depends on whether the lessee commits to exercising the option, and analyses the exemption applicable to the specific case.
Question raised: Liability for Value Added Tax on the transaction.
Lease with an option to purchase constitutes a provision of services as long as there is no commitment to exercise the option, and a supply of goods once said commitment is formalized. In this case, as the dwelling has been leased for more than two years, the subsequent transfer is considered a second supply, whereby the lease with an option to purchase is subject and exempt. The acquisition of the option to purchase right is an independent provision of services, subject to the general rate.
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