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A property owner leasing a building for business activities seeks clarification on whether exchanging air rights for a future commercial premises is subject to VAT. The DGT determines that the transfer of air rights and the payment in kind are subject to the tax if the owner is a business owner.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las entregas consultadas.
La entrega del derecho de vuelo está sujeta a IVA siempre que el transmitente tenga la condición de empresario o profesional. Esta entrega constituye un pago a cuenta en especie de la edificación futura, por lo que el impuesto se devenga en el momento del cobro de dicho anticipo. La base imponible del pago a cuenta será el importe acordado entre las partes, coincidiendo con la de la entrega de la edificación futura. La entrega de la edificación terminada será, en la práctica totalidad de los casos, una operación sujeta y no exenta.
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