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A company proposes to establish a surface right over a partner's rural land to construct a livestock warehouse. The DGT analyses the taxation of the operation and its reversion under Personal Income Tax, Corporate Tax, VAT, and Transfer Tax/Stamp Duty.
Cuestión planteada 1º) Cuál sería la tributación a los efectos del Impuesto sobre la Renta de las Personas Físicas del propietario del terreno en el momento de la constitución del derecho de superficie y mientras dure el mismo, así mismo en el momento de la reversión del terreno.
En IRPF, los cánones del derecho de superficie y la entrega de lo edificado al extinguirse el derecho son rendimientos del capital inmobiliario. En IS, el canon es deducible si cumple los requisitos de inscripción, devengo y justificación, y la amortización sigue la vida del contrato. En IVA, la constitución es una prestación de servicios sujeta, y la reversión puede ser una entrega de bienes exenta por ser una segunda entrega de edificaciones. En ITP/AJD, la operación no está sujeta si es realizada por un empresario y está sujeta a IVA.
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