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The query examines how VAT is taxed in a finance lease agreement for a property intended for residential rental. The DGT rules that the classification of the transaction changes from a provision of services to a supply of goods once the lessee commits to exercising the purchase option.
Cuestión planteada 1. Tributación del contrato de arrendamiento financiero.
El arrendamiento financiero es prestación de servicios hasta que existe un compromiso expreso de opción de compra, momento en que pasa a ser entrega de bienes. Si el arrendador es promotor, la entrega es siempre primera entrega y no está exenta. Si el arrendador no es promotor, la entrega es segunda entrega y está exenta, salvo que sea una empresa de arrendamiento financiero con contrato de al menos 10 años.
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