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A UTE holding an administrative concession to build and operate a planetarium transfers it freely, prior to any action, to a commercial company with the same shareholders. The DGT concludes that the transfer of the concession does not constitute an autonomous economic unit (not covered by Article 7.1 of the VAT Law), that the transfer of concessions is subject to VAT (non-application of Article 7.9 applies only to grant), and that, being free and transferred to an affiliated entity, it is classified as self-consumption of services (Article 12.3 of the VAT Law) taxable at 21%. The taxable base is determined under Article 79.5 of the VAT Law (market value by affiliation) or Article 79.4 (cost of service provision).
The transfer of an administrative concession to an affiliated entity is subject to VAT at the standard rate of 21% due to self-consumption of services, with the taxable base determined by market value or cost of provision.
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