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A query was raised regarding whether the sale of a property by a developer, following a six-year lease with an option to buy, is exempt from VAT. The DGT has determined that, as it is a lease with an option to buy, the first delivery has not been exhausted, and the sale remains subject to the tax.
Cuestión planteada Sujeción y posible exención al Impuesto sobre el Valor Añadido de la transmisión de la vivienda.
Los arrendamientos con opción de compra están sujetos y no exentos de IVA, por lo que su uso no agota la primera entrega de la edificación. Para que se agote la primera entrega, el inmueble debe haber sido utilizado por un plazo igual o superior a dos años mediante contratos de arrendamiento sin opción de compra. En consecuencia, la transmisión de la vivienda por el promotor tras un arrendamiento con opción de compra se considera primera entrega y está sujeta al IVA.
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