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A company sought clarification on whether the reversion of sports facilities upon the expiry of a surface right was subject to VAT or Transfer Tax (ITPAJD). The DGT has determined that the transaction is subject to VAT, although it could qualify as an exempt supply if it constitutes a second delivery of a building.
Cuestión planteada Sujeción de la referida reversión al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La constitución del derecho de superficie es una prestación de servicios sujeta al IVA, cuyo devengo se produce por la exigibilidad de los cánones y por la parte proporcional del valor de la edificación a revertir anualmente. La reversión de la edificación es una entrega de bienes que, al ser previsiblemente una segunda entrega, estará sujeta pero exenta de IVA, salvo renuncia expresa. Si la operación queda sujeta y no exenta de IVA, no tributará por transmisiones patrimoniales onerosas del ITPAJD, pero la escritura podría tributar por actos jurídicos documentados.
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