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A public entity creates surface rights over plots of land it owns in exchange for annual fees. The DGT has ruled that this operation constitutes a provision of services subject to VAT, and the exemption for land leases does not apply.
Cuestión planteada Devengo de Impuesto sobre el Valor Añadido como consecuencia de la constitución del derecho de superficie.
La cesión de derechos de superficie es una prestación de servicios que convierte al ente público en empresario a efectos del IVA al realizar una explotación de un bien con ingresos continuados. No aplica la no sujeción por contraprestación tributaria porque el canon no es un tributo, ni por encomiendas de gestión. Tampoco aplica la exención de arrendamientos de terrenos, ya que el artículo 20.Uno.23º de la Ley 37/1992 excluye expresamente la constitución de derechos de superficie.
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