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A Catholic institution requested a ruling on the VAT, Transfer Tax (ITP), and Corporation Tax treatment regarding the creation of surface rights involving the delivery of works and their subsequent reversion. The Directorate-General for Taxes (DGT) determined that the operation is subject to VAT as a provision of services, and that income from royalties or rents is exempt from Corporation Tax for non-profit entities.
Cuestión planteada 1º) Cuál sería el tratamiento de la operación a efectos del Impuesto sobre el Valor Añadido, relación a la cuantificación de la base imponible y de la aplicación del devengo de la constitución de los dos derechos de superficie y de las correspondientes entregas parciales así como de las reversiones a su extinción.
La constitución de derechos de superficie se asimila al arrendamiento de bienes y es una operación de tracto sucesivo sujeta a IVA. El devengo se produce anualmente por la parte proporcional de la edificación que revertirá y en el momento de las entregas anticipadas de bienes. La reversión de la edificación puede estar sujeta pero exenta de IVA como segunda entrega de edificaciones. Las rentas derivadas de la contraprestación de estos derechos están exentas en el Impuesto sobre Sociedades según la Ley 49/2002.
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