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A query was raised regarding whether payments for real estate call options are subject to VAT. The DGT ruled that granting such an option constitutes a provision of services subject to the tax, which is distinct from the future sale and purchase transaction.
Cuestión planteada 1.-Sujeción al Impuesto sobre el Valor Añadido de la cantidad pagada por la opción.
La concesión de una opción de compra sobre un inmueble afecto a la actividad de un empresario es una prestación de servicios sujeta al IVA, ya que no supone la transmisión del poder de disposición. Si el beneficiario se compromete formalmente al ejercicio, podría considerarse una promesa bilateral de compraventa y ser una entrega de bienes. La falta de mención del IVA en el contrato no exime al adquirente de la obligación de soportar la repercusión legalmente establecida.
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