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A residential leasing company has requested a ruling regarding VAT treatment in contracts containing an option to purchase and self-consumption due to a change of use. The DGT clarifies that use via a lease with an option to purchase does not constitute the first supply of the building.
Cuestión planteada A) Respecto al primer inmueble:
El arrendamiento con opción de compra es prestación de servicios mientras no haya compromiso de ejercicio, pasando a ser entrega de bienes tras el compromiso. El uso de la vivienda mediante contratos con opción de compra, por sucesivos que sean, no agota la primera entrega de la edificación. El cambio de uso de promoción a arrendamiento de viviendas constituye autoconsumo si las actividades y regímenes de deducción son distintos. Dicho autoconsumo podrá tributar al 4% si se cumplen los requisitos del régimen especial de entidades de arrendamiento de viviendas.
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