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V0397-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Exposure to ITP and AJD of beach exploitation licences depends on whether there is a patrimonial displacement

A business association asks whether municipal licences for sunbeds, umbrellas and kiosks on beaches are subject to ITP and AJD. The DGT states that subjectivity depends on whether such use generates a patrimonial displacement in favour of the individual.

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2025-03-20PublishedPublished 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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