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An individual has requested clarification on whether purchasing a property from a developer is exempt from VAT, given that the property was previously rented for more than two years under a lease agreement with an option to purchase. The Directorate General for Taxes (DGT) has ruled that the transaction is subject to VAT without exemption and, consequently, is not subject to Transfer Tax (ITPAJD) on onerous transfers.
Cuestión planteada Tributación de la adquisición de dicha vivienda.
La entrega de la vivienda por el promotor se considera primera entrega, ya que el uso mediante contratos de arrendamiento con opción a compra no agota la primera entrega aunque el plazo sea superior a dos años. Al no agotarse la primera entrega, la venta está sujeta al IVA sin exención. Como consecuencia, la operación no está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITPAJD, pero la escritura pública sí tributará por la modalidad de Actos Jurídicos Documentados.
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