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A company has requested clarification on the tax treatment of a lease agreement for a rural estate including an option to purchase. The DGT has ruled that both the lease and the purchase option constitute services subject to VAT, whereas the subsequent sale will be treated as a supply of goods.
Question posed: Tax treatment of the amounts paid as rent and the amount paid as a down payment for the purchase for the lessor for the purposes of Value Added Tax and Corporate Income Tax.
The lease with an option to purchase is divided into three operations: the lease and the granting of the option are service provisions subject to 21% VAT; the transfer of the property is a sale. If the buildings are independent of the exploitation of the land, the lease is not exempt. The amounts paid for rent and the purchase option do not rectify the VAT of the future sale, but rather reduce its taxable base as they are agreed discounts.
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