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A company requested clarification regarding the VAT treatment for the establishment of a surface right involving an annual fee and the reversion of the building. The DGT ruled that the transaction is subject to VAT, accrues successively, and that the reversion of the building could be subject to VAT but exempt.
Cuestión planteada 1.- Devengo y base imponible de las operaciones.
La constitución de un derecho de superficie está sujeta a IVA al asimilarse al arrendamiento de bienes inmuebles. El impuesto se devenga cuando resulten exigibles los cánones anuales y, por la parte proporcional del valor de la edificación que revertirá, el 31 de diciembre de cada año. La base imponible será la suma de los cánones y el valor acordado de la edificación. La reversión de la edificación, si es una segunda entrega, estará sujeta pero exenta de IVA.
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