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A property developer requested clarification on whether the transfer of surface rights over an office building is subject to VAT and if the exemption for subsequent supplies applies. The DGT ruled that the transaction constitutes a supply of goods and that, if it is a second or subsequent supply, it shall be exempt.
Cuestión planteada Si dicha transmisión se encuentra sujeta al Impuesto sobre el Valor Añadido y, en su caso, si resultaría de aplicación la exención prevista en el artículo 20.Uno.22º de la Ley 37/1992.
La transmisión de un derecho de superficie, cuando se ha edificado, se califica como entrega de bienes al transmitirse el poder de disposición de la edificación. Si la operación constituye una segunda o ulterior entrega de la edificación tras su construcción o rehabilitación, estará sujeta pero exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992. El sujeto pasivo puede renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a deducción.
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