{"id":190481,"date":"2025-12-10T17:17:21","date_gmt":"2025-12-10T16:17:21","guid":{"rendered":"https:\/\/helloproject.es\/vigilancia\/derecho-de-superficie\/"},"modified":"2025-12-10T17:17:21","modified_gmt":"2025-12-10T16:17:21","slug":"derecho-de-superficie","status":"publish","type":"post","link":"https:\/\/helloproject.es\/vigilancia\/derecho-de-superficie\/","title":{"rendered":"Derecho de superficie"},"content":{"rendered":"<section class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\">\n<div class=\"wp-block-breadcrumbs__container\">\n<nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n<\/nav><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\">\n<p><span class=\"last btn btn--tertiary\">Home<\/span><\/p>\n<\/nav>\n<\/div>\n<\/section>\n<section class=\"wp-block-banner wp-block wp-block-banner--card layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\">\n<div class=\"wp-block-banner__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Impuestos locales<\/p>\n<h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    El derecho de superficie y su influencia en los impuestos locales<\/h1>\n<\/div>\n<\/div>\n<div class=\"wp-block-banner__col\">\n<article class=\"wp-component-card wp-component-card--transparent wp-component-card--dark wp-block-banner__card\">\n<div class=\"wp-component-card__content\">\n<p class=\"wp-component-card__tag\">\n                Contacta            <\/p>\n<h3 class=\"wp-component-card__title\">\n                \u00bfTienes dudas? Nuestros expertos te ayudan                            <\/h3>\n<div class=\"wp-component-card__button-wrapper\">\n                <a class=\"btn btn--secondary btn--dark wp-component-card__button\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/#contacta\">Contacta\n<p>            <\/p><\/a>            <\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-insight-intro wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-insight-intro__container fade-in\">\n<div class=\"wp-block-insight-intro__image\">\n                <img fetchpriority=\"high\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/12\/derecho-de-superficie-532x470.jpg\" class=\"attachment-1-1-default size-1-1-default\" alt=\"derecho de superficie\" \/>            <\/div>\n<div class=\"wp-block-insight-intro__content\">\n<p class=\"wp-block-insight-intro__content-title\">\n                        Autores                    <\/p>\n<div class=\"wp-component-author wp-block-insight-intro__author\">\n<div class=\"wp-component-author__image\">\n        <img decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/David-Garcia-2-e1751370852374-532x532.jpg\" class=\"attachment-1-1-default size-1-1-default\" alt=\"David Garcia\" \/>    <\/div>\n<div class=\"wp-component-author__content\">\n                    <a href=\"https:\/\/www.ayming.es\/equipo\/david-garcia\/\" class=\"wp-component-author__title btn btn--tertiary\"><br \/>\n                David Garc\u00eda\n<p>                        <\/p><\/a>\n<p class=\"wp-component-author__job-title\">Manager de Property<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-page-of-contents wp-block js-wp-block-page-of-contents layout--none-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-page-of-contents__container\">\n<div class=\"wp-block-page-of-contents__box row-load\">\n<div class=\"wp-block-page-of-contents__content\">\n<h2 class=\"wp-component-heading text--h6 wp-block-page-of-contents__heading\">\n    El derecho de superficie y su influencia en los impuestos locales<\/h2>\n<\/div>\n<div class=\"wp-block-page-of-contents__toc-list js-wp-block-page-of-contents-toc-list\">\n                            <\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-l-bottom bg--white\">\n<div class=\"wp-block-text-block__container wysiwyg fade-in\">\n<p class=\"intro-text\">El derecho de superficie permite a una persona f\u00edsica o jur\u00eddica construir, mantener o explotar edificaciones en un terreno que no es de su propiedad.<\/p>\n<p>De esta manera, el superficiario obtiene un derecho real limitado del edificio, mientras que el propietario del suelo conserva la titularidad del terreno. Esta separaci\u00f3n entre suelo y vuelo tiene consecuencias relevantes en materia de <strong>impuestos locales<\/strong>, especialmente para compa\u00f1\u00edas con patrimonios inmobiliarios complejos o involucradas en operaciones de desarrollo urbano.<\/p>\n<h2><strong>1. Impuesto sobre Bienes Inmuebles (IBI)<\/strong><\/h2>\n<p>El IBI grava la titularidad de derechos reales sobre bienes inmuebles. En el caso de un terreno sujeto a derecho de superficie, e<strong>l superficiario es el sujeto pasivo del IBI<\/strong>, porque tiene un derecho real de goce sobre la edificaci\u00f3n.<\/p>\n<h2><strong>2. Impuesto sobre Construcciones, Instalaciones y Obras (ICIO)<\/strong><\/h2>\n<p>Cuando el superficiario ejecuta obras, es <strong>\u00e9l quien debe asumir el ICIO<\/strong>, dado que act\u00faa como promotor de la construcci\u00f3n. En el caso de empresas, es clave optimizar este impuesto mediante:<\/p>\n<ul>\n<li>Revisi\u00f3n de la base imponible real.<\/li>\n<li>Inclusi\u00f3n o exclusi\u00f3n de partidas discutibles.<\/li>\n<li>Alegaciones y devoluciones si procede.<\/li>\n<\/ul>\n<p>La optimizaci\u00f3n del ICIO y los puntos anteriores puede suponer un ahorro importante en grandes desarrollos.<\/p>\n<h2><strong>3. Plusval\u00eda Municipal (IIVTNU)<\/strong><\/h2>\n<p>La transmisi\u00f3n del derecho de superficie puede generar obligaci\u00f3n de pagar la plusval\u00eda municipal, al ser la transmisi\u00f3n de un derecho real. Por ello, el sujeto pasivo ser\u00e1 el concedente o propietario del terreno que constituye el derecho.<\/p>\n<h2><strong>4. IAE e impacto econ\u00f3mico<\/strong><\/h2>\n<p>La existencia de un derecho de superficie puede modificar la <strong>clasificaci\u00f3n y el ep\u00edgrafe del IAE<\/strong> si el inmueble soporta nuevas actividades econ\u00f3micas. Tambi\u00e9n afecta a la atribuci\u00f3n de responsabilidades y obligaciones fiscales entre superficiario y propietario.<\/p>\n<h2>\u00bfC\u00f3mo te ayudamos en Ayming con el derecho de superficie?<\/h2>\n<p>En Ayming somos expertos en la optimizaci\u00f3n de tus impuestos locales, teniendo en cuenta situaciones complejas como puede ser el derecho de superficie. Gracias a nuestra experiencia y nuestros equipos, te ayudamos a aprovechar las ventajas fiscales, aportando un enfoque t\u00e9cnico y jur\u00eddico y evitando cargas innecesarias en tus impuestos locales.<\/p>\n<p class=\"paragraph-xlarge\">\u00bfHablamos?<\/p>\n<\/div>\n<\/section>\n<section class=\"wp-block-related-tags wp-block layout--none-top layout--spacing-m-bottom bg--white\">\n<div class=\"wp-block-related-tags__container\">\n<p class=\"wp-block-related-tags__title fade-in\">\n                    M\u00e1s sobre este tema                <\/p>\n<div class=\"wp-component-tags wp-component-tags--pill wp-block-related-tags__tags row-load\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=56\" class=\"wp-component-tags__tag\"><br \/>\n                IAE            <\/a><br \/>\n                                <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=209\" class=\"wp-component-tags__tag\"><br \/>\n                IBI            <\/a><br \/>\n                                <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=27\" class=\"wp-component-tags__tag\"><br \/>\n                Impuestos Locales            <\/a>\n                        <\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--none-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-sharing-icons__container\">\n<div class=\"wp-block-sharing-icons__inner\">\n<p class=\"wp-block-sharing-icons__title fade-in\">\n                    Compartir                <\/p>\n<div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a href=\"http:\/\/x.com\/share?text=Derecho%20de%20superficie&amp;url=https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en Twitter\">\n<p>                    <\/p><\/a>\n<p>            <a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/&amp;title=Derecho%20de%20superficie\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en LinkedIn\"><\/a><\/p>\n<p>                    <\/p>\n<p>            <a href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/&amp;p%5Btitle%5D=Derecho%20de%20superficie\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en Facebook\"><\/a><\/p>\n<p>                    <\/p>\n<p>            <a href=\"mailto:?subject=Derecho%20de%20superficie&amp;body=https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/\" target=\"_blank\" rel=\"noreferer noopener\" class=\"wp-component-socials__link\" title=\"Compartir por correo\"><\/a><\/p>\n<p>                    <\/p><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-form-block wp-block wp-block-form-block--no-box wp-block-form-block--no-box wp-block-form-block--include-header wp-block-form-block--left-align-header layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-form-block--dark bg--dark\">\n<div class=\"wp-block-form-block__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-form-block__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Contacta<\/p>\n<h2 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    \u00bfTienes un proyecto en mente? <span class=\"highlight\">\u00a1Hablemos!<\/span><\/h2>\n<div class=\"wp-component-content__content wysiwyg wysiwyg--dark\">\n<p class=\"paragraph-xlarge\">Estamos preparados para ayudarte a convertir tus retos en oportunidades. Contacta con nosotros hoy mismo y habla con nuestros expertos.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wp-block-form-block__box\">\n<div class=\"wp-component-form wp-component-form--no-box wp-block-form-block__form fade-in\">\n<div class=\"gf_browser_unknown gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\">\n<div class=\"gform_anchor\"><\/div>\n<div class=\"gf_invisible ginput_recaptchav3\" data-sitekey=\"6LeOxvArAAAAAAGqMKkCM4pcfOIOi2I_hPa2nbhE\" data-tabindex=\"0\"><\/div>\n<div class=\"gform-body gform_body\">\n<ul class=\"gform_fields left_label form_sublabel_below description_below validation_below\">\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_1\">Nombre<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_2\">Apellido<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_3\">Empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_4\">Cargo<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-email gfield--input-type-email half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_5\">Email empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_email\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-phone gfield--input-type-phone half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_6\">Tel\u00e9fono<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_phone\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_18\">\u00bfCu\u00e1nto pagas de IBI actualmente? (En \u20ac)<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-textarea gfield--input-type-textarea gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_8\">\u00bfC\u00f3mo te podemos ayudar?<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_textarea\"><textarea name=\"input_8\" class=\"textarea medium\" rows=\"10\" cols=\"50\"><\/textarea><\/div>\n<\/li>\n<li class=\"gfield gfield--type-radio gfield--type-choice gfield--input-type-radio gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below hidden_label field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\">optin<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_radio\">\n<ul class=\"gfield_radio\">\n<li class=\"gchoice gchoice_2_16_0\">\n<p>\t\t\t\t<label for=\"choice_2_16_0\" class=\"gform-field-label gform-field-label--type-inline\">Deseo recibir comunicaciones electr\u00f3nicas sobre servicios relacionados con Ayming (ayudas, eventos y cambios legislativos que puedan afectar a tu negocio)<\/label>\n\t\t\t<\/p><\/li>\n<li class=\"gchoice gchoice_2_16_1\">\n<p>\t\t\t\t<label for=\"choice_2_16_1\" class=\"gform-field-label gform-field-label--type-inline\">No quiero recibir este tipo de mensajes<\/label>\n\t\t\t<\/p><\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"gform-footer gform_footer left_label\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-cards wp-block wp-block-cards--col-3 wp-block-cards--left-align-header js-wp-block-cards wp-block-cards--show-overflow wp-block-cards--auto-slides-per-view layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\">\n<div class=\"wp-block-cards__container\">\n<div class=\"wp-component-content wp-block-cards__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Servicios<\/p>\n<h2 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    \u00bfC\u00f3mo te ayudamos?<\/h2>\n<div class=\"wp-component-content__content wysiwyg\">\n<p class=\"paragraph-xlarge\">Impulsamos el crecimiento de tu negocio a trav\u00e9s de nuestros servicios.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wp-block-cards__swiper-container\">\n<div class=\"swiper wp-block-cards__swiper js-wp-block-cards-swiper\" data-slides-per-view-desktop=\"auto\" data-slides-per-view-tablet=\"auto\" data-slides-per-view-mobile=\"auto\">\n<div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card wp-component-card--white wp-block-cards__card\">\n<div class=\"wp-component-card__content\">\n<h3 class=\"wp-component-card__title\">\n                Impuestos locales                            <\/h3>\n<div class=\"wp-component-card__button-wrapper\">\n                <a class=\"btn btn--primary wp-component-card__button\" href=\"https:\/\/www.ayming.es\/advisory-compliance-fiscal\/impuestos-locales\/\">Leer m\u00e1s\n<p>            <\/p><\/a>            <\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<div class=\"wp-block-cards__nav\">\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\"><\/div>\n<div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-newsletter-signup wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\">\n<div class=\"wp-block-newsletter-signup__container\">\n<div class=\"wp-block-newsletter-signup__box row-load\">\n<div class=\"wp-block-newsletter-signup__content\">\n<h2 class=\"wp-component-heading text--h5 wp-block-newsletter-signup__heading\">\n    Recibe nuestros recursos directamente en tu email<\/h2>\n<div class=\"wp-block-newsletter-signup__description wysiwyg\">\n<p class=\"paragraph-large\">Principalmente, te informamos de normativa que afecta a tu negocio, ayudas que encajan con tu negocio, eventos que pensamos que te ser\u00e1n \u00fatiles y recursos para nutrir tus ideas.<\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-newsletter-signup__form-wrapper\">\n<p>                    <button type=\"submit\" class=\"btn btn--primary btn--dark wp-block-newsletter-signup__button\"><br \/>\n                        <span class=\"wp-block-newsletter-signup__button-text\"><br \/>\n                            Suscr\u00edbete                        <\/span><\/button><\/p>\n<p>                                <\/p><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-cards wp-block wp-block-cards--col-3 js-wp-block-cards wp-block-cards--show-overflow wp-block-cards--auto-slides-per-view layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-cards__container\">\n<div class=\"wp-component-content wp-block-cards__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<h2 class=\"wp-component-heading text--h3 wp-component-content__title\">\n    Descubre m\u00e1s recursos<\/h2>\n<\/div>\n<div class=\"wp-component-content__buttons\">\n            <a class=\"btn btn--primary\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/#\">Ver m\u00e1s recursos\n<p>            <\/p><\/a>        <\/div>\n<\/div>\n<div class=\"wp-block-cards__swiper-container\">\n<div class=\"swiper wp-block-cards__swiper js-wp-block-cards-swiper\" data-slides-per-view-desktop=\"auto\" data-slides-per-view-tablet=\"auto\" data-slides-per-view-mobile=\"auto\">\n<div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/12\/derecho-de-superficie-532x470.jpg\" class=\"wp-component-card-insights__image post\" alt=\"derecho de superficie\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Derecho de superficie            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=27\" class=\"wp-component-tags__tag\"><br \/>\n                Impuestos Locales            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Opini\u00f3n experta                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">10 diciembre, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/12\/pago-del-iae-532x470.jpg\" class=\"wp-component-card-insights__image post\" alt=\"pago del iae\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/optimizacion-pago-del-iae\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Claves para optimizar el IAE            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=27\" class=\"wp-component-tags__tag\"><br \/>\n                Impuestos Locales            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Opini\u00f3n experta                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">1 diciembre, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/10\/Generic-AdobeStock_167961379-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"optimizaci\u00f3n del pago del ibi\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/optimizacion-pago-ibi\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Optimizaci\u00f3n del pago del IBI            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=209\" class=\"wp-component-tags__tag\"><br \/>\n                IBI            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Opini\u00f3n experta                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">27 noviembre, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/recuperacion-iva-barein-532x470.jpg\" class=\"wp-component-card-insights__image post\" alt=\"IVA en Barein\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/recuperacion-iva-barein\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Si has soportado IVA en Bar\u00e9in, puedes recuperarlo            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=83\" class=\"wp-component-tags__tag\"><br \/>\n                Fiscalidad internacional            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Opini\u00f3n experta                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">26 noviembre, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/sello-pyme-innovadora-2-532x470.jpg\" class=\"wp-component-card-insights__image post\" alt=\"sello pyme innovadora\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/sello-pyme-innovadora\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Sello Pyme Innovadora: \u00bfqu\u00e9 requisitos debes cumplir?            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Opini\u00f3n experta                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">25 noviembre, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<div class=\"wp-block-cards__nav\">\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\"><\/div>\n<div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<p>The post <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/derecho-de-superficie\/\">Derecho de superficie<\/a> appeared first on <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/\">Ayming Espa\u00f1a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Home Impuestos locales El derecho de superficie y su influencia en los impuestos locales Contacta \u00bfTienes dudas? Nuestros expertos te ayudan Contacta Autores David Garc\u00eda Manager de Property El derecho de superficie y su influencia en los impuestos locales El derecho de superficie permite a una persona f\u00edsica o jur\u00eddica construir, mantener o explotar edificaciones [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-190481","post","type-post","status-publish","format-standard","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.9 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Derecho de superficie - bip4ex<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/helloproject.es\/vigilancia\/derecho-de-superficie\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Derecho de superficie\" \/>\n<meta property=\"og:description\" content=\"Home Impuestos locales El derecho de superficie y su influencia en los impuestos locales Contacta \u00bfTienes dudas? 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