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A company has requested a ruling regarding the taxation of the transfer of an industrial warehouse following the early exercise of a purchase option in a financial lease. The DGT has determined that if at least 10 years have elapsed since the start of the contract, the transfer is subject to VAT and does not qualify for the exemption applicable to second deliveries.
Cuestión planteada Tributación de la entrega del inmueble como consecuencia del ejercicio anticipado de la opción de compra.
La entrega de edificaciones por ejercicio de opción de compra en arrendamientos financieros de al menos 10 años está excluida de la exención de segundas entregas si se ejerce tras haber transcurrido dicho plazo mínimo. En este caso, la entrega es una operación sujeta a IVA. La base imponible será el importe de las cuotas pendientes más la opción de compra, excluyendo los intereses por aplazamiento que se devenguen con posterioridad a la entrega.
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