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A company inquired whether, upon exercising a purchase option, it should rectify the VAT on the option premium and the rents paid, given that these are deducted from the final price. The DGT ruled that this is not appropriate because these operations constitute service provisions independent of the future delivery of the property.
Cuestión planteada Si en caso de ejercitar la opción de compra procedería la rectificación de las cuotas del Impuesto sobre el Valor Añadido devengadas al constituir la opción de compra y con cada renta arrendaticia.
La concesión de la opción de compra y el arrendamiento son prestaciones de servicios sustantivas e independientes de la entrega de la edificación. Aunque los importes se descuenten del precio final de la vivienda, no se consideran una modificación de la base imponible de las prestaciones de servicios originales. Por tanto, no procede la rectificación de las cuotas de IVA devengadas por la opción de compra ni por las rentas arrendaticias.
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