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A Port Authority has requested clarification on whether the transfer of land ownership and reversionary rights to the current building owner is subject to or exempt from VAT. The DGT has determined that, as the land and the airspace are inseparable elements, the transaction is governed by the rules applicable to the supply of buildings.
Cuestión planteada Si dicha transmisión se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
La transmisión del suelo donde se halla una edificación no es una entrega de bienes independiente, debido al carácter indisociable de suelo y vuelo para el IVA. Por tanto, se aplican las normas de las entregas de edificaciones. Al no ser el adquirente el primer titular de la edificación, la entrega del suelo se considera una segunda o ulterior entrega de edificación, pudiendo aplicarse la exención del artículo 20.Uno.22º de la Ley del IVA y su posible renuncia.
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