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V0254-18 5 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · derecho de superficie

Payments and delivery of buildings under surface rights constitute income from real estate capital

A query was made regarding the classification of payments received by landowners after entering into a surface rights agreement. The DGT has determined that both the payments and the delivery of the building upon expiry of the right are classified as income from real estate capital.

The question raised

Classification of the agreed income.

The DGT's ruling

The amounts paid by the surface rights holder have the nature of income from real estate capital for the landowners. Likewise, the delivery of the building upon the termination of the surface right is considered a benefit in kind, valued at its normal market value.

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