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The taxpayer asks whether they must file VAT returns and register for the IAE (Economic Activities Tax) due to a surface right option contract and a mediation contract. The DGT rules that granting a surface right option constitutes a supply of services subject to VAT and that, by carrying out this activity, the individual acquires the status of a taxable person.
Cuestión planteada El consultante plantea si debe presentar declaraciones del impuesto sobre el valor añadido por las operaciones consultadas.
La concesión de una opción de derecho de superficie es una prestación de servicios sujeta a IVA, ya que constituye un derecho a obtener el derecho de superficie pero no el derecho en sí mismo. El devengo se produce en el momento de la constitución de la opción o ante pagos anticipados. Respecto al IAE, la actividad de cesión de la opción se asimila al alquiler de bienes inmuebles rústicos, mientras que el ejercicio de la opción se asimila a la promoción de edificaciones.
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