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An entity acquires real estate to lease it to a company operating a timeshare system, with a commitment to final transfer. The DGT analyses the classification of the transaction, the possibility of waiving the exemption for second deliveries, and the right to deduction.
Cuestión planteada Tratamiento de la operación a efectos del Impuesto sobre el valor Añadido.
El arrendamiento con cláusula de transferencia de propiedad vinculante para ambas partes se considera entrega de bienes. Al ser segundas o ulteriores entregas, están exentas, pero el consultante puede renunciar a la exención si el adquirente tiene derecho a la deducción total. En este caso, la entrega se considera sujeta al IVA mediante la inversión del sujeto pasivo. La entidad arrendataria realiza operaciones sujetas y no exentas al prestar servicios complementarios de hostelería.
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