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Co-owners of an estate used for leasing purposes consulted on the taxation of creating a surface right in favour of a company. The DGT determined that the community of property is the taxable person for VAT and that the transaction is subject to the tax.
Cuestión planteada Tributación de dicha operación en el Impuesto sobre el Valor Añadido.
La comunidad de bienes que explota un inmueble mediante arrendamientos es sujeto pasivo del IVA. La constitución del derecho de superficie es una prestación de servicios sujeta a IVA, cuyo devengo se produce por el importe pagado y, anualmente, por la parte proporcional de la reversión de la edificación. La reversión de la edificación será una entrega de bienes que podría estar exenta por ser una segunda entrega, permitiendo la renuncia a la exención.
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