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A company has requested clarification regarding the VAT treatment of a commercial premises lease agreement containing an option to purchase. The Directorate-General for Taxes (DGT) has ruled that granting the option constitutes a service subject to 21% VAT, whereas the subsequent transfer of the property is treated as a separate transaction.
Cuestión planteada Tratamiento de la operación de constitución de la opción de compra a efectos del Impuesto sobre el Valor Añadido.
La concesión de la opción de compra es una prestación de servicios, no una entrega de bienes, salvo que exista un compromiso formal de ejercitarla. El arrendamiento de un local comercial no está exento y tributa al 21%. La entrega del inmueble por ejercicio de la opción es una operación de compraventa independiente. Si el arrendador no es promotor, la entrega del edificio será una segunda entrega sujeta y exenta.
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