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V0212-18 30 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho de superficie

Transfer of surface rights classified as service provision subject to 21% VAT

A query was made regarding the taxation of the acquisition of surface rights that involve subrogation into a lease agreement. The DGT has determined that this operation constitutes a provision of services subject to the standard rate of VAT.

The question raised

Taxation of the aforementioned transfer for Value Added Tax purposes.

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