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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.
Question posed: The taxation of the constitution of a surface right is questioned for the purposes of Value Added Tax and Personal Income Tax.
Regarding VAT, the constitution of a surface right is assimilated to the leasing of assets and, if the owner is a business entity, is subject to the tax. Accrual occurs when each payment becomes due or, if there is a reversion of buildings, proportionally as of December 31. Regarding Personal Income Tax (IRPF), payments for this right are considered income from real estate capital. If the reversion of the built structures were agreed upon, this would constitute a benefit in kind valued at market price.
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