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An entity requested a ruling on the taxation of the assignment of a surface right, which involves receiving rent and assuming property charges. The DGT has determined that the operation is subject to VAT as it constitutes a provision of services, and the query regarding Transfer Tax is not admissible.
Cuestión planteada Tributación de la referida transmisión a efectos del Impuesto sobre el Valor Añadido y a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados.
La transmisión del derecho de superficie, cuando el superficiario transmite su posición jurídica (derechos de cobro y obligaciones de pago de cargas), constituye una prestación de servicios sujeta y no exenta de IVA al tipo general del 21%. El adquirente podrá deducir la cuota si realiza operaciones sujetas y no exentas. Respecto al Impuesto sobre Transmisiones Patrimoniales, la consulta no es procedente por no ser la entidad consultante obligada tributaria ni identificar a la presunta obligada.
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