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A company has requested a ruling regarding the taxation of creating an easement on its premises to allow a community of owners to install an elevator in exchange for payment. The DGT has determined that the transaction constitutes a provision of services subject to VAT and that the profit must be recognised for Corporation Tax purposes according to accounting accrual principles.
Question raised: Taxation for Corporate Income Tax and Value Added Tax purposes.
The establishment of an easement is considered a provision of services subject to VAT at the rate of 21%, as it is not included in the exemptions for the leasing of buildings intended for residential use. For Corporate Income Tax purposes, the transaction is accounted for as a finance lease if the risks and benefits are transferred, and the profit or loss must be included in the tax base in the period in which it accrues.
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