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An individual requested clarification on the VAT treatment of the premium charged at the start of a lease agreement with a purchase option. The DGT ruled that the purchase option constitutes a provision of services as long as there is no commitment to exercise it, whereas the transfer of the property will be treated as a supply of goods.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la prima cobrada al inicio del contrato por la opción de compra.
El arrendamiento con opción de compra es una prestación de servicios hasta que el arrendatario se comprometa a ejercitar la opción, momento en el que se convierte en entrega de bienes. La concesión de la opción de compra, al ser un mero derecho sin transmisión de poder de disposición, constituye una prestación de servicios sujeta al tipo general del 21%. Si la entrega de la vivienda está exenta por ser una segunda o ulterior entrega, el arrendamiento también estará sujeto pero exento.
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