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A renewable energy company has requested clarification on the VAT treatment of leasing photovoltaic modules with a purchase option. The DGT clarifies that, as long as there is no commitment to purchase, the transaction is classified as a provision of services; however, it becomes a supply of goods once the lessee commits to exercising the option.
Question raised: Accrual of Value Added Tax.
Lease with an option to purchase constitutes a provision of services until the lessee formally commits to exercising the purchase option. At that moment, the transaction is classified as a supply of goods. The accrual for the provision of services occurs when each installment becomes due, whereas for the supply of goods, it occurs when the good is placed in the possession of the acquirer or the commitment is formalized. Interest for deferred payment subsequent to the supply of goods does not form part of the taxable base of said supply.
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