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A community of property owning a plot of land receives a building following the early termination of a surface right. The DGT has ruled that the handover of the built structure must be taxed as income in the owners' Personal Income Tax (IRPF).
Cuestión planteada Tratamiento fiscal de la citada entrega en el IRPF de los propietarios del terreno.
Los pagos por el derecho de superficie son rendimientos del capital inmobiliario. La entrega de lo edificado al extinguirse el derecho de superficie se considera un rendimiento en especie. Dicho rendimiento debe valorarse por su valor normal en el mercado según el artículo 43 de la LIRPF.
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