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An entity seeking to acquire the surface rights of properties currently leased to IVIMA has consulted the DGT. The DGT ruled that this transaction constitutes a supply of services subject to the standard rate of VAT.
Cuestión planteada Tributación de la referida transmisión a efectos del Impuesto sobre el Valor Añadido.
La transmisión de derechos de superficie, cuando el superficiario ya ha transmitido las edificaciones y conserva su posición jurídica de arrendador, implica la cesión de toda su posición (derechos y obligaciones). Esta operación se califica como una prestación de servicios sujeta y no exenta del Impuesto. Por tanto, se debe repercutir el tipo general del 21 por ciento. El adquirente podrá deducir la cuota si utiliza el derecho en operaciones sujetas y no exentas.
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