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An entity has requested clarification regarding the accrual of VAT in the creation of a surface right where the consideration includes monthly fees, the delivery of premises, and the future reversion of the building. The DGT rules that the tax accrues based on the exigibility of each individual payment and establishes specific rules for the proportional part relating to future reversion.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido como consecuencia de la realización de la citada operación.
La constitución de un derecho de superficie es una prestación de servicios sujeta a IVA. El impuesto se devenga cuando resulten exigibles los cánones mensuales, en el momento de la entrega de los locales y, para la parte de la contraprestación consistente en la reversión de edificaciones, a 31 de diciembre de cada año por la parte proporcional correspondiente. Si la reversión de las edificaciones se considera una segunda o ulterior entrega de bienes, estará sujeta pero exenta de IVA según la normativa vigente.
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