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V1020-23 ·25 April 2023 ·consulta-vinculante Medium impact
Tax

Administrative public service concessions are exempt from VAT, but bar operations are subject to it

A local council has requested a ruling regarding the VAT status of a concession to operate sports facilities that include a bar. The Directorate General for Taxes (DGT) has determined that while the concession of public services is not subject to VAT, the operation of bars is classified as a special administrative contract rather than a concession. Consequently, the transfer of its operation is subject to VAT.

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2023-04-25PublishedPublished 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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