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A query was raised regarding whether monthly payments in a lease with an option to purchase must include VAT and whether the VAT paid on these payments is deducted when purchasing the property. The DGT ruled that the lease is subject to VAT and that the taxable base for the sale shall be the final price actually paid, ensuring the tax is not applied twice to rents already taxed.
Cuestión planteada Se plantea sobre si las mensualidades satisfechas deben estar gravadas por el impuesto y si las cuotas del impuesto satisfechas con ocasión del pago de las mensualidades deben también ser descontadas con ocasión de la adquisición de la vivienda por el consultante de forma que se satisfaga un menos importe del impuesto en dicha compraventa.
El arrendamiento con opción de compra de vivienda no está exento de IVA. La base imponible del arrendamiento incluye la renta y los gastos accesorios como el IBI. En la posterior adquisición de la vivienda, la base imponible será la contraprestación total satisfecha, que es la diferencia entre el precio pactado y la parte de las rentas que se descuenta. Así, el impuesto grava únicamente el precio final de la compra y no las cantidades ya gravadas en el arrendamiento.
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