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A foundation has requested clarification on how VAT is taxed upon the creation of a surface right where the consideration is the reversion of a building after 50 years. The DGT has determined that accrual occurs annually based on the proportional part of the reversion and that the agreed taxable base must not be modified in the future.
Cuestión planteada
La constitución del derecho de superficie es una operación de tracto sucesivo que se devenga el 31 de diciembre de cada año por la parte proporcional de la reversión del edificio. La base imponible será el valor acordado entre las partes, el cual no deberá ser objeto de revisión o modificación en ningún momento posterior a la operación. Este criterio se aplica tanto para la prestación de servicios del derecho de superficie como para la entrega futura de la edificación.
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