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A foundation has requested clarification regarding the VAT treatment for the creation of a surface right where the consideration is the reversion of a building. The Directorate General for Taxes (DGT) has ruled that the transaction is subject to VAT and accrues annually based on the proportional part of the reversion.
Cuestión planteada 1.- Devengo y base imponible de las operaciones objeto de consulta.
La constitución de un derecho de superficie es una prestación de servicios sujeta a IVA. Al ser una operación de tracto sucesivo sin canon periódico, el devengo se produce el 31 de diciembre de cada año por la parte proporcional de la reversión del edificio. La reversión de la edificación, al ser una segunda entrega, podría estar sujeta pero exenta de IVA, permitiendo al superficiario renunciar a dicha exención. La base imponible en operaciones sin contraprestación dineraria será el valor acordado entre las partes.
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