Doctrine by topic · DGT Observatory

Reversion: 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 11 rulings · 2014–2022

Current position

Regarding VAT (IVA), the creation of a surface right is a service provision subject to the tax, accruing annually based on the proportional part of the value of the building that will revert. The transfer of the surface right after the construction is classified as a supply of goods when the power of disposal is transferred. The applicable tax rate for the building will depend on whether it involves social housing or other cases.

The DGT's position remains constant regarding the VAT (IVA) treatment for surface rights, confirming that future reversion must be taxed proportionally. No change in criterion is observed, but rather a specialization in classifying the transfer of the right as a supply of goods and the determination of specific tax rates.

Turning points

22 December 2022 V2604-22

Specifies that the transfer of the surface right after construction is classified as a supply of goods when the power of disposal is transferred.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11

V2604-22 22 Dec 2022

Transfer of homes between foundations may be subject to VAT as first delivery

SG de Impuestos sobre el Consumo

derecho de superficieentrega de bienesvivienda de protección oficialbase imponibletracto sucesivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0207-21 10 Feb 2021

Mutual termination of land-for-future-works exchange constitutes a new taxable event for ITP and IIVTNU

SG de Impuestos sobre el Consumo

permutaresolución de mutuo acuerdorectificación de cuotashecho imponibleobra futura LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0688-20 3 Apr 2020

Voluntary improvement works are not part of the lease taxable base if they do not constitute consideration

SG de Impuestos sobre el Consumo

base imponiblearrendamientobienes de inversiónautoconsumo de bienesreversión LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0415-20 20 Feb 2020

Creation of a surface right is subject to VAT, with the taxable base including royalties and the building

SG de Impuestos sobre el Consumo

derecho de superficietracto sucesivobase imponibledevengocontraprestación en especie LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V2644-19 26 Sept 2019

A local authority's waiver of vehicle reversion is subject to VAT

SG de Impuestos sobre el Consumo

prestación de serviciosrenuncia a un derechoempresariobase imponiblesujeto pasivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1971-18 2 Jul 2018

Creation of a surface right with lease treated as a supply of goods subject to VAT

SG de Impuestos sobre el Consumo

derecho de superficieentrega de bienesarrendamiento-ventadevengobase imponible LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.Uno.c

Affects CompanyExpat · Non-residentIndividual

V2944-17 15 Nov 2017

Property purchases or the creation of surface rights may be subject to VAT depending on the status of the sellers

SG de Impuestos sobre el Consumo

derecho de superficiepromotordevengotracto sucesivoreversión LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0744-16 25 Feb 2016

Fees and reversion of a building under surface rights are taxed as income from real estate assets in Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

derecho de superficierendimientos del capital inmobiliariocanonreversiónrendimiento en especie LIRPF — Ley 35/2006 del IRPF art. 22.1LIRPF — Ley 35/2006 del IRPF art. 41

Affects CompanyExpat · Non-residentIndividual

V2191-15 15 Jul 2015

Surface rights fees and reversion of buildings are taxed as income from real estate capital in Personal Income Tax

SG de Impuestos sobre las Personas Jurídicas

derecho de superficierendimientos del capital inmobiliariocanonreversiónrendimiento en especie LIRPF — Ley 35/2006 del IRPF art. 22.1LIRPF — Ley 35/2006 del IRPF art. 41

Affects CompanyExpat · Non-residentIndividual

V3038-14 5 Nov 2014

Write-downs of inventory are deductible if net realisable value is lower than cost

SG de Impuestos sobre las Personas Jurídicas

corrección valorativaexistenciasvalor neto realizablecoste de produccióndeducibilidad TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3Plan General de Contabilidad

Affects CompanyExpat · Non-residentIndividual

V2045-14 28 Jul 2014

Reversion of expropriated properties is not subject to Income Tax, and received interest is taxed according to its nature

SG de Impuestos sobre la Renta de las Personas Físicas

reversiónexpropiaciónintereses remuneratoriosintereses indemnizatoriosganancias patrimoniales LIRPF — Ley 35/2006 del IRPF art. 25LIRPF — Ley 35/2006 del IRPF art. 33.1

Affects CompanyExpat · Non-residentIndividual

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