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A real estate developer has enquired whether the delivery of a property following the exercise of a purchase option is subject to VAT. The DGT has ruled that if the lease with an option to purchase maintains the intent to sell, the final transfer is considered a first delivery and is therefore subject to the tax.
Cuestión planteada Si la entrega de la vivienda como consecuencia del ejercicio de la opción de compra se encontrará sujeta al Impuesto sobre el Valor Añadido.
El arrendamiento con opción de compra es una prestación de servicios sujeta y no exenta de IVA. La entrega de la vivienda cuando se ejercita la opción se considera primera entrega de edificaciones, ya que el uso mediante contratos con opción de compra no agota dicho concepto. Por tanto, la transmisión estará sujeta al IVA si se cumplen los requisitos de primera entrega del promotor.
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