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A company has requested clarification regarding the VAT treatment of a surface right where the building will revert to the landowner. The DGT has determined that both the creation of the right and the subsequent delivery of the building are subject to VAT.
Cuestión planteada 1.- Devengo y base imponible de las operaciones.
La constitución del derecho de superficie es una operación de tracto sucesivo sujeta a IVA, cuyo devengo se realiza anualmente por la parte proporcional de la reversión del edificio. La entrega de la edificación al propietario se considera una entrega de bienes (arrendamiento-venta) y su devengo ocurre cuando el bien se pone en posesión del adquirente. La base imponible de la entrega de la edificación es su coste de construcción, excluyendo las rentas arrendatarias. Los servicios de mantenimiento y limpieza son una prestación de servicios independiente que se devenga cuando sea exigible la contraprestación.
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