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V0148-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Taxable base for administrative concessions determined by summing and capitalising agreed fees

A company has requested clarification on how to calculate the taxable base for tax on the establishment of an administrative concession involving various fees and stages. The Directorate General for Taxes (DGT) ruled that the bases for each fee must be summed, capitalising them according to their respective periods, and that extensions are taxed as new establishments.

In 6 key points

How it affects those involved

This ruling clarifies the calculation method for tax bases in complex concession agreements, ensuring that the time value of future fees is accounted for and establishing that extensions trigger new tax liabilities.

Lifecycle

2020-01-21PublishedPublished 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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