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An entity has requested a ruling regarding the accrual of tax upon the creation of a surface right involving a monthly fee, the delivery of a premises, and the reversion of the building. The DGT has determined that, as the operation is subject to VAT, it is not subject to ITPAJD, although it examines the accrual of the latter in cases of exemption or documented legal acts.
Cuestión planteada Devengo del Impuesto como consecuencia de la operación.
La constitución de un derecho de superficie es una operación sujeta al IVA y, por tanto, no está sujeta al concepto de transmisiones patrimoniales onerosas del ITPAJD. El devengo del impuesto en la constitución se produce cuando resulten exigibles los cánones mensuales, en la entrega del local y, por la parte proporcional de la reversión de edificaciones, a 31 de diciembre de cada año. Si la reversión de las construcciones constituye una segunda entrega de edificaciones, estará sujeta pero exenta de IVA, salvo renuncia a la exención. En caso de renuncia a la exención de IVA, la transmisión del inmueble estará sujeta a actos jurídicos documentados.
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