El IVA y los contratos de arrendamientos de viviendas con opción de compra

Abstract

This article outlines the VAT treatment of leasing transactions with purchase option, and also discusses recent consultations of the Directorate General for Taxes, concerning the subject matter of analysis, among others, the consultation of 28th October 2008. This consultation seems to show a change in the criterion regarding the exemption of deliveries made to tenants who are not the same as the one who occupied the dwelling initially and when the staying was under a purchase option contract. Therefore it means that when a transmission is preceded by a lease with purchase option the transmission is considered as a first delivery of the property, subject to VAT and not exempt from it.