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V2204-15 16 July 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho de superficie

Transfer of surface rights involving the assignment of the lessor's position is subject to 21% VAT

An entity requested clarification regarding the taxation of the acquisition of a surface right that includes the legal position of the lessor. The DGT ruled that this operation constitutes a provision of services subject to VAT, rather than an exempt lease.

The question raised

Cuestión planteada 1.- Sujeción de la operación al Impuesto sobre el Valor Añadido.

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