Skip to content
V2297-15 ·22 July 2015 ·consulta-vinculante Medium impact
Tax

Creation of a surface right is treated as a lease and subject to VAT as a continuous supply operation

The query concerns the VAT treatment regarding the creation of a surface right and the subsequent reversion of the building. The DGT determines that the creation constitutes a continuous supply of services subject to VAT, while the reversion of the building may be subject to VAT but exempt.

In 6 key points

Lifecycle

2015-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact