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A query was raised regarding whether a surface rights holder must issue invoices for housing lease payments made to the landowner. The DGT ruled that the lease does not constitute a service for VAT purposes, but rather a supply of goods that has already been taxed; however, invoices must be issued for any ancillary expenses passed on.
Question raised 1.- Obligation of the surface right holder to issue an invoice to the consultant for rent regarding the housing affected by the surface right.
The lease of the building by the surface right holder to the owner is classified as a supply of goods and not a provision of services. Therefore, the monthly rent does not constitute consideration subject to VAT, as the transaction is taxed as a supply of goods with early accrual. There is no obligation to issue an invoice for the rent, but the surface right holder must issue an invoice for the rebilling of ancillary expenses (property tax, insurance, community fees, utilities) as these are taxable operations.
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