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A rural landowner seeks advice on tax implications of creating a surface right for a wind park. The DGT states that VAT may apply if the owner acts as a trader, and the royalties received are considered rental income under the Personal Income Tax.
Cuestión planteada Se cuestiona la tributación a efectos del Impuesto sobre el Valor Añadido y el Impuesto sobre la Renta de las Personas Físicas de la constitución del derecho de superficie.
En el IVA, la constitución del derecho de superficie se asimila al arrendamiento de bienes y, si el propietario es empresario, está sujeta al impuesto. El devengo se produce cuando resulte exigible cada percepción o, si hay reversión de edificaciones, proporcionalmente a 31 de diciembre. En el IRPF, los pagos por el derecho constituido son rendimientos del capital inmobiliario. Si se previera la entrega de lo edificado, esto sería un rendimiento en especie valorado a precio de mercado.
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