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A rural landowner has enquired whether she must register for the IAE (Business Activity Tax) and the Census of Entrepreneurs following the execution of a surface rights contract for the installation of a wind turbine. The DGT has determined that the activity may be subject to the IAE depending on the nature of the transaction and that the inquirer holds the status of an entrepreneur for VAT purposes.
Cuestión planteada - Si la consultante tiene que darse de alta en el Impuesto sobre Actividades Económicas y en el Censo de empresarios, profesionales y retenedores.
La constitución de un derecho de superficie se asimila a la transmisión de un bien inmueble y se clasifica en el epígrafe de promoción de edificaciones, pudiendo estar no sujeta al IAE si el terreno es parte del activo fijo o uso particular con más de dos años de antelación. La consultante tiene la condición de empresario o profesional y la operación está sujeta al IVA como prestación de servicios. Los pagos recibidos tendrán la naturaleza de rendimientos del capital inmobiliario en el IRPF. El devengo del IVA se producirá cuando resulte exigible cada percepción o, en caso de reversión de bienes, de forma proporcional al 31 de diciembre.
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