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The inquirer asked about the VAT and Income Tax treatment of a lease agreement for an industrial warehouse including a purchase option. The DGT rules that the purchase option constitutes a service subject to VAT and that both the granting of the option and the subsequent sale are distinct capital alterations for Income Tax purposes.
Cuestión planteada 1.) Tributación en el IVA del arrendamiento descrito y de la entrega del inmueble en el caso de ejercitarse la opción de compra.
En el IVA, la concesión de la opción de compra es una prestación de servicios sujeta al impuesto, mientras que el arrendamiento de la nave industrial está sujeto al tipo general. En el IRPF, la concesión de la opción constituye una ganancia patrimonial que se integra en la renta general, pudiendo imputarse proporcionalmente si es una operación a plazos. La posterior transmisión del inmueble por el ejercicio de la opción es una nueva alteración patrimonial que se integra en la renta del ahorro, descontando el precio de la opción del valor de transmisión.
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