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A private individual acting as a business owner asks whether they can recover VAT paid when acquiring a surface right in 2004 upon its current transfer. The DGT responds that, although the transfer constitutes a delivery of goods, the period to claim the deduction has expired.
Cuestión planteada Si puede recuperar la cuota del Impuesto sobre el Valor Añadido soportada en la adquisición del referido derecho de superficie.
La transmisión de un derecho de superficie con edificación se califica como entrega de bienes. Si la vivienda ha sido alquilada ininterrumpidamente por más de dos años, la transmisión constituye una segunda entrega exenta de IVA, salvo renuncia a la exención si el adquirente es sujeto pasivo con derecho a deducción. No obstante, el derecho a deducir la cuota soportada en 2004 ya no puede ejercitarse por haber superado el plazo de cuatro años establecido por la ley.
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