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A natural person requested clarification regarding the VAT treatment of surface rights and the reversion of buildings. The DGT ruled that the creation of surface rights constitutes a supply of services subject to VAT, whereas the reversion of the building is a supply of goods that may be exempt.
Cuestión planteada Tributación del derecho de superficie a efectos del Impuesto sobre el Valor Añadido.
La constitución del derecho de superficie es una prestación de servicios sujeta a IVA, devengándose según la exigibilidad de los cánones y por la parte proporcional del valor de la edificación a 31 de diciembre. La reversión de la edificación es una entrega de bienes que, al ser una segunda entrega, suele estar sujeta pero exenta. La base imponible es la suma de los cánones y el valor acordado de la edificación que revertirá.
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