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A company inquired whether it could deduct VAT on land acquired by exercising a purchase option in a leasing contract following the demolition of an industrial warehouse. The DGT ruled that, as the transaction is taxable and not exempt and is intended for resale, the VAT amounts are deductible.
Cuestión planteada 1.- Deducción de las cuotas soportadas por la adquisición del solar mediante el ejercicio de la opción de compra inherente al contrato de arrendamiento financiero.
El ejercicio de la opción de compra en un arrendamiento financiero se considera una entrega de bienes. Al tratarse de un solar, la operación está sujeta y no exenta de IVA. Por tanto, las cuotas soportadas por la adquisición son deducibles si se utilizan en operaciones sujetas y no exentas, como la venta posterior del terreno.
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