Doctrine by topic · DGT Observatory

Reversion of Buildings: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2015–2023

Current position

The creation of a surface right is a service provision subject to IVA (Value Added Tax). Accrual occurs upon the exigibility of the fees and, annually on December 31, for the proportional part of the value of the building that will revert. The reversion of the building is considered a supply of goods which, being a second supply, is subject to but exempt from IVA, unless there is an express waiver of said exemption.

The DGT's position remains constant regarding the classification of the creation of the right as a service provision and the method of annual accrual for the proportional part of the reversion. No changes are observed in the nature of the reversion as a supply of goods that is subject to but exempt from IVA. The doctrine has remained stable since 2015.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V2152-23 21 Jul 2023

Creation of surface rights subject to VAT as a supply of services

SG de Impuestos sobre el Consumo
derecho de superficieprestación de serviciostracto sucesivoreversión de edificaciónbase imponible LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2692-17 23 Oct 2017

Creation of a surface right is subject to VAT and accrues annually

SG de Impuestos sobre el Consumo
derecho de superficietracto sucesivodevengobase imponiblereversión de edificación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.Uno.c
Affects CompanyExpat · Non-residentIndividual

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