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An immovable cooperative seeks advice on the VAT treatment of rental agreements with purchase options for protected properties and their subsequent sale. The DGT determines that these transactions are subject to VAT, considering them as first deliveries of buildings.
Cuestión planteada Sujeción y, en su caso, exención, de los referidos arrendamientos con opción de compra y de las posteriores transmisiones de las viviendas al Impuesto sobre el Valor Añadido.
Los arrendamientos con opción de compra de viviendas están sujetos al IVA porque la entrega de dichas viviendas se considera primera entrega de edificaciones según el artículo 20.Uno.22º de la Ley del IVA. Por tanto, no se aplica la exención de los arrendamientos con opción de compra cuya entrega esté sujeta al impuesto. La posterior transmisión de las viviendas también se considera primera entrega y está sujeta al IVA. En operaciones con socios, la base imponible será el valor normal de mercado si existe vinculación.
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