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An entity has requested clarification on whether the acquisition of surface rights, which involves subrogation into a lease agreement, is exempt from VAT. The DGT has ruled that the transaction is subject to VAT at the standard rate.
Cuestión planteada Si dicha transmisión está exenta del Impuesto.
La transmisión de derechos de superficie implica la cesión de la posición jurídica del superficiario-arrendador, incluyendo derechos de crédito y obligaciones de mantenimiento. Esta operación se califica como una prestación de servicios sujeta y no exenta del impuesto, según el artículo 20.Uno.23º de la Ley 37/1992, que excluye expresamente la transmisión de derechos reales de superficie de la exención de arrendamientos.
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