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An inquiring entity intends to acquire the surface rights of properties leased from IVIMA, subrogating into the position of the surface right holder-lessor. The DGT determines that this operation constitutes a supply of services subject to the standard rate of VAT.
Cuestión planteada Tributación de la referida transmisión a efectos del Impuesto sobre el Valor Añadido.
La transmisión de derechos de superficie que incluye la posición jurídica completa del arrendador (derechos de cobro y obligaciones de mantenimiento) es una prestación de servicios sujeta y no exenta. Al no tratarse de la transmisión del edificio (ya transmitido previamente), la operación debe repercutir el tipo general del 21 por ciento. El adquirente podrá deducir estas cuotas si utiliza el derecho en operaciones sujetas y no exentas.
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