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A public housing cooperative seeks advice on the taxation of a surface right established by a municipality on municipal land. The DGT determines that the creation of this right constitutes a service supply subject to VAT and is not exempt.
Cuestión planteada Tributación a efectos del Impuesto sobre el Valor Añadido de las operaciones señaladas.
La constitución de un derecho de superficie sobre un terreno se considera una prestación de servicios sujeta al IVA, al asimilarse a un arrendamiento de bienes. Esta operación no goza de la exención prevista para terrenos o viviendas, por lo que debe tributar al tipo general del 21%. El devengo se produce como una operación de tracto sucesivo, realizándose cada 31 de diciembre por la parte proporcional del valor de la edificación que revertirá en el futuro.
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