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An entity has requested a ruling regarding the VAT liability, taxable base, and accrual of the creation of a surface right in favour of a University. The DGT has determined that this is a continuous supply operation subject to VAT, where the consideration is the reversion of the building.
Cuestión planteada Sujeción de la constitución del derecho de superficie, así como base imponible y devengo de la operación, en su caso.
La constitución de derechos de superficie se asimila al arrendamiento de bienes y es una operación de tracto sucesivo. Al no haber cánones, la contraprestación es la reversión de la edificación en especie. El impuesto se devenga anualmente cada 31 de diciembre por la parte proporcional del valor del derecho. La base imponible es el valor acordado por el derecho, repartido proporcionalmente según su exigibilidad.
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