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A company has requested clarification regarding the tax base for ITP and AJD in a financial leasing contract. The DGT clarifies that, as these operations are subject to VAT, they are not taxed as onerous transfers, but they are subject to Stamp Duty (AJD) if formalised via public deed.
Cuestión planteada Primera: ¿Cuál es la base imponible del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados?
En el ejercicio de la opción de compra de un arrendamiento financiero, la base imponible de la cuota gradual del AJD es la cuantía del importe de dicha opción. No deben incluirse las cuotas del arrendamiento financiero, ya que estas ya se declararon y pagaron para adquirir el bien. El tipo de gravamen aplicable será el aprobado por la Comunidad Autónoma competente o, en su defecto, el 0,50 por ciento.
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