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A joint venture holding surface rights for social housing has requested clarification on the VAT treatment of the transfer of such rights and the subsequent VAT deduction. The Directorate-General for Taxes (DGT) clarifies that the transaction constitutes a supply of goods and examines the possibilities regarding exemptions or the waiver of such exemptions.
Cuestión planteada Tributación de la operación de transmisión del derecho real de superficie a efectos del Impuesto sobre el Valor Añadido y efectos sobre la deducción de las cuotas soportadas con motivo de su construcción.
La transmisión del derecho de superficie de una edificación se califica como entrega de bienes. Si las viviendas han sido arrendadas sin opción de compra por más de dos años, la entrega es una segunda entrega exenta, salvo que se renuncie a la exención si el adquirente tiene derecho a la deducción. En caso de renuncia, la operación tributará al tipo del 4% si son viviendas de protección oficial o al 10% en otros casos. La transmisión de un bien de inversión antes de finalizar el periodo de regularización obliga a realizar una regularización única.
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