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The query examines whether establishing air rights in favour of a third party, through payment and construction works, triggers VAT and IRPF obligations. The DGT rules that VAT is not applicable as the homeowners' association is not a business entity, but IRPF applies as income from real estate capital attributed to the owners.
Cuestión planteada Tributación de la constitución del derecho de vuelo por el Impuesto sobre el Valor Añadido y por el Impuesto sobre la Renta de las Personas Físicas.
La constitución del derecho de vuelo no está sujeta al IVA porque las comunidades de propietarios no reúnen los requisitos de empresarios o profesionales y actúan como consumidores finales. En el IRPF, la renta obtenida se califica como rendimiento de capital inmobiliario. Dicha renta se atribuye a cada propietario según su coeficiente de participación en el edificio y debe imputarse cuando sea exigible.
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