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A query was raised regarding whether the purchase of a dwelling and garage through the early termination of a financial lease is subject to VAT or Transfer Tax (ITP). The DGT ruled that the transaction is exempt from VAT as it constitutes a second delivery of buildings; the purchase option exception does not apply because the contract duration exceeds ten years.
Cuestión planteada Si la operación de compra se encontrará sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega del inmueble constituye una segunda o ulterior transmisión de edificación, por lo que está sujeta y exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992. No se aplica la exclusión de la exención por ejercicio de opción de compra en arrendamiento financiero porque el contrato tiene una duración mínima de diez años. Si el adquirente es empresario o profesional y cumple los requisitos, puede renunciar a la exención, lo que daría lugar a una inversión del sujeto pasivo. En caso de renuncia a la exención, la operación tributará por ITP.
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