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A civil society has requested a ruling on the taxation of the creation of a surface right on rural land. The DGT has ruled that the fees and the reversion of the building have tax implications for Personal Income Tax (IRPF), VAT, and Transfer Tax/Stamp Duty (ITP/AJD).
Cuestión planteada 1. Tributación en el Impuesto sobre la Renta de las Personas Físicas del propietario del terreno.
En el IRPF, los cánones del derecho de superficie y la entrega de lo edificado al finalizar el plazo son rendimientos del capital inmobiliario. En el IVA, la constitución del derecho está sujeta al impuesto por los cánones y por la parte proporcional de la reversión futura. La reversión de la nave puede ser una entrega de bienes sujeta pero exenta por ser una segunda entrega de edificaciones. En ITP/AJD, la operación no está sujeta a transmisiones patrimoniales si se formaliza en escritura pública por estar sujeta a IVA, pero tributará por la cuota variable del documento notarial.
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