Surface Rights: Impact on Local Taxes (IBI, ICIO, Plusvalía, IAE) for Real Estate Companies

• The right of superficies allows someone to build or use buildings on land they do not own, separating ownership of the land and the building.
• The superficiary (holder of the right) is responsible for paying the Property Tax (IBI) and the Construction Tax (ICIO) when carrying out works.
• The transfer of the right of superficies may trigger the municipal capital gains tax (IIVTNU), with the landowner as the taxpayer.
• The existence of a superficies right can affect the classification and tax obligations under the Economic Activities Tax (IAE) for both parties.

Source: ayming.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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