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A taxpayer inquires about the liability and exemption from VAT regarding the transfer of land with a surface right and a commercial building. The DGT determines that the sale of the land is subject to VAT if it is building land and that subrogation in the surface right is not an operation subject to the tax.
Question posed: Liability and, where applicable, exemption from Value Added Tax on the delivery of the land subject to this inquiry.
The delivery of the land shall be subject to VAT if it has the status of building land. Subrogation in the surface right resulting from the change of ownership of the land, without specific consideration for said subrogation, does not constitute an operation subject to the tax. This criterion applies regardless of the operations derived from the acquirer's new status as a surface owner.
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