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A renewable energy company has requested a ruling on the VAT treatment of land leases and the establishment of call options. The DGT has determined that leases intended for the installation of business activity assets are not exempt and that the call option constitutes a taxable supply of services.
Cuestión planteada Si dichos arrendamientos se encontrarían sujetos al Impuesto sobre el Valor Añadido. Si la constitución de las opciones de compra y, en su caso, los posteriores ejercicios de las mismas se encontrarían sujetos al Impuesto.
El arrendamiento de terrenos para instalar elementos de actividad empresarial, como placas solares, no goza de la exención del artículo 20.Uno.23º de la Ley 37/1992. La concesión de una opción de compra sobre un inmueble es una prestación de servicios sujeta al IVA al 21%, gravada en el momento de su constitución. El devengo de la opción de compra se produce cuando se concede el derecho, independientemente de si se paga en plazos o se ejerce.
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