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The query asks whether the finance lease of a residential property constitutes a supply of goods or a provision of services. The DGT rules that it is a provision of services until the purchase option is exercised, at which point it becomes a supply of goods.
Cuestión planteada 1. Si se trata de una entrega de bienes o prestación de servicios.
El arrendamiento financiero es prestación de servicios hasta que el arrendatario se compromete expresamente a ejercitar la opción de compra; desde ese momento es entrega de bienes. Si el arrendador es promotor, la operación no es exenta. Si es un no promotor, la entrega posterior es una segunda entrega sujeta y exenta, por lo que las cuotas también serán exentas, salvo que sea una empresa de arrendamiento financiero con contrato de al menos diez años.
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