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A company has requested a ruling regarding the taxation of a purchase option within a financial lease for a commercial premises. The DGT clarifies that the transaction may constitute an exempt supply of goods and examines the possibility of waiving such exemption.
Cuestión planteada Tributación del ejercicio de la opción de compra, y en caso de resultar sujeta y exenta del impuesto sobre el valor añadido, posibilidad de renuncia a la exención y aplicación de la inversión de sujeto pasivo, así como la base imponible aplicable a dicha operación.
El arrendamiento con opción de compra es prestación de servicios hasta que el arrendatario se compromete a ejercitar la opción, momento en que se convierte en entrega de bienes. Si el arrendador no es promotor y el contrato de arrendamiento financiero dura menos de 10 años, la entrega por ejercicio de opción de compra es una segunda entrega sujeta y exenta. Es posible renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a deducción, aplicando la inversión del sujeto pasivo. La base imponible de la entrega de bienes incluye las cuotas pendientes más la opción de compra, excluyendo los intereses por aplazamiento posterior.
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