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V0036-22 ·5 January 2022 ·consulta-vinculante Medium impact
Tax

The granting administration must not charge VAT on the exploitation fee of an administrative concession

A consulting company asks whether the entity that granted it the exploitation of a parking lot must charge VAT on the exploitation fee. The DGT responds that, as it is an administrative concession not included in the legal exceptions, the operation is not subject to the tax.

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2022-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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