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An individual has requested clarification regarding the VAT liability of two methods for acquiring a property: direct purchase or construction on third-party land via a surface right. The Directorate-General for Tax (DGT) has ruled that both options may be subject to VAT if the sellers are acting as entrepreneurs or developers.
Cuestión planteada Sujeción de ambas alternativas a efectos del Impuesto sobre el Valor Añadido y/o del Impuestos sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Devengo de la primera alternativa. Sujeción a la modalidad de "transmisiones patrimoniales onerosas" o "actos jurídicos documentados" de la hipoteca que se constituirá en la primera alternativa.
En la compra directa, si los vendedores son promotores, la entrega está sujeta a IVA y el devengo se produce con cada pago anticipado. En la segunda alternativa, la constitución del derecho de superficie está sujeta a IVA por ser una cesión de uso realizada por un empresario, devengándose anualmente por la parte proporcional de la reversión del edificio. La posterior entrega del terreno y la edificación tras la reversión se considera una segunda entrega, por lo que está sujeta pero exenta de IVA.
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