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V0036-22 5 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión administrativa

The granting administration must not charge VAT on the exploitation fee of an administrative concession

A consulting company asks whether the entity that granted it the exploitation of a parking lot must charge VAT on the exploitation fee. The DGT responds that, as it is an administrative concession not included in the legal exceptions, the operation is not subject to the tax.

The question raised

Question posed: Whether the granting entity must charge value added tax upon receipt of the exploitation fee to be satisfied by the consultant.

The DGT's ruling

Administrative concessions for the management of services are not subject to VAT, except for the specific exceptions of port public domain, airports, railway infrastructures, or port activities. As the management concession of a parking lot does not fall within said exceptions, the exploitation fee received by the administration must not include a VAT amount. This non-subjectivity is limited to the granting of the concession and does not affect the services that the concessionaire provides to users.

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