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Two foundations inquire about VAT treatment on the transfer of homes and associated surface rights. The DGT determines that the delivery of the building constitutes a first delivery subject to VAT and examines the tax rate and taxable amount based on the nature of the homes and the consideration received.
Cuestión planteada Tributación de la transmisión de viviendas entre las fundaciones consultantes y base imponible del derecho de superficie descrito a efectos del Impuesto sobre el Valor Añadido.
La transmisión del derecho de superficie tras la edificación se califica como entrega de bienes al transmitirse el poder de disposición de la edificación. La transmisión de la edificación promovida por una fundación a otra se considera primera entrega sujeta a IVA. El tipo impositivo será del 4% para viviendas de protección oficial (régimen especial o promoción pública) o del 10% en otros casos. La base imponible de la constitución del derecho de superficie será la suma de los cánones y el valor acordado de la edificación que revertirá.
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