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An Autonomous Community creates a surface right in favour of a Consortium without a periodic fee, but with the obligation that the building reverts to the owner upon expiry of the term. The DGT determines that the transaction is subject to VAT, analyses the annual accrual, and examines the potential exemption regarding the reversion of the building.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la constitución del derecho de superficie a favor del Consorcio y en su caso, base imponible y devengo.
La constitución del derecho de superficie está sujeta a IVA al ser una prestación de servicios por un ente con condición de empresario. Al no haber canon periódico y ser la contraprestación la reversión futura del edificio, el devengo se produce el 31 de diciembre de cada año por la parte proporcional de dicha reversión. La reversión de la edificación, al ser una segunda entrega, estará sujeta pero exenta de IVA, salvo que el superficiario renuncie a la exención. La base imponible será el valor acordado entre las partes por la contraprestación no dineraria.
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