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A company enquired whether purchasing a commercial premises by exercising a call option in the Canary Islands was subject to IGIC or ITPAJD, and whether it could benefit from the initial investment exemption. The DGT stated it lacks jurisdiction to rule on IGIC, but noted that the acquisition may qualify for the ITPAJD exemption provided all legal requirements are met.
Cuestión planteada Primera: Si la adquisición del inmueble mediante el ejercicio de la opción de compra constituye una segunda o ulterior entrega del bien por parte de su propietario, por lo que al tenor literal de la exención del IGIC prevista en el artículo 10.1.22º de la Ley 20/1991 se trata de una operación sujeta y exenta de IGIC, y, como consecuencia de dicha exención, sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La adquisición de un inmueble en Canarias mediante el ejercicio de una opción de compra puede beneficiarse de la exención del ITPAJD (transmisiones patrimoniales onerosas) si se cumplen los requisitos del artículo 25 de la Ley 19/1994. El inmueble debe ser un bien de inversión nuevo, estar situado y ser utilizado en el archipiélago, ser necesario para la actividad y constituir una inversión inicial, como la creación de un establecimiento. Asimismo, debe entrar en funcionamiento en un plazo de tres meses.
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