146431 – LEASE WITH OPTION TO PURCHASE A DWELLING BY A DEVELOPER
Subscription of a lease contract with purchase option of a property with a developer, when the previous lessee desisted from exercising the mentioned option. VAT taxation of the future sale and purchase of said property.
– The use by virtue of contracts with purchase option subscribed with the promoter, however long or successive in time they may be, can never exhaust the first delivery.
In these circumstances, the delivery made by the developer of the building, which has been intended for lease under lease-purchase contracts, will always be considered as the first delivery, whether the purchaser is the lessee or a third party other than the former.
Source: audiconsultores-etlglobal.com
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