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V1162-15 ·15 April 2015 ·consulta-vinculante Medium impact
Tax

VAT applies to the operation of a bar under a special administrative contract

A company has enquired whether the fee for operating a bar in a city through a special administrative contract is subject to VAT. The DGT has ruled that it is, as this type of contract does not constitute an administrative concession of a public domain.

In 6 key points

How it affects those involved

This ruling clarifies that fees derived from special administrative contracts for the operation of facilities are subject to VAT, distinguishing them from public domain concessions.

Lifecycle

2015-04-15PublishedPublished 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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