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V0415-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Creation of a surface right is subject to VAT, with the taxable base including royalties and the building

A cooperative has requested a ruling regarding the VAT treatment for the creation of a surface right involving an annual royalty and the reversion of a building. The DGT determines that the transaction is subject to VAT, defines its accrual, and establishes how to calculate the taxable base.

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Lifecycle

2020-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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