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A developer sought clarification on whether the sale of a property, previously leased with an option to buy for five years, was subject to VAT or exempt as a second supply. The DGT ruled that, because it was a lease with an option to buy, the first supply is not exhausted, and the sale remains subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión de la vivienda.
La entrega de una edificación por el promotor tras un uso mediante contratos de arrendamiento con opción de compra siempre se considera primera entrega, sin importar la duración del contrato. El uso por contratos con opción de compra no agota la primera entrega, incluso si el adquirente es un tercero distinto al anterior arrendatario. Por tanto, la transmisión por el promotor de una vivienda destinada a arrendamiento con opción de compra está sujeta al IVA.
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