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V1001-25 11 June 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho de superficie

Cannot claim VAT paid when acquiring surface right in 2004

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.

The question raised

Si puede recuperar la cuota del Impuesto sobre el Valor Añadido soportada en la adquisición del referido derecho de superficie.

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