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The DGT clarifies that both land ownership and surface right generate the taxable event, each taxing its respective cadastral value.
Question posed: Taking into account Article 61 of the TRLRHL regulating the taxable event of the IBI, as well as the doctrine of the Supreme Court expressed in judgments 1948/2017 of 12/12/2017 and 1694/2023 of 14/12/2023, what should be the tax base of the IBI for the purposes of the taxpayer's surface rights? Can it be understood that the tax base of the surface right must be quantified by the cadastral value of the construction and not by the cadastral value of the land?
Cuando sobre un inmueble urbano coexisten el derecho de propiedad sobre el suelo y el derecho de superficie sobre la construcción, el IBI se realiza por ambos derechos. El propietario del terreno y el titular del derecho de superficie son sujetos pasivos distintos. Por tanto, la base imponible del derecho de propiedad será el valor catastral del terreno y la del derecho de superficie será el valor catastral de la construcción.
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