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V1664-19 ·5 July 2019 ·consulta-vinculante Medium impact
Tax

Public service concessionaire is liable for Property Tax (IBI) due to ownership of the administrative concession

A company inquired whether it was required to pay Property Tax (IBI) on a municipal building managed through an administrative concession. The Directorate-General for Taxes (DGT) ruled that the concessionaire is the taxpayer liable for the tax and may be assessed for non-prescribed periods.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability of concessionaires, confirming they are the taxable persons for Property Tax regarding assets managed under administrative concessions.

Lifecycle

2019-07-05PublishedPublished 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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