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A public university inquires whether the transfer of its spaces for examinations or filming is exempt from VAT under the assumption of non-subjectivity. The DGT responds that it will depend on whether the assets are part of the public domain and are transferred through a concession or administrative authorization, or whether they are patrimonial assets transferred under a different title.
Question posed: Whether the assumption of non-subjectivity to Value Added Tax provided for in Article 7.9 of Law 37/1992 would apply to said transfers.
The transfer of use of assets is not subject to VAT when carried out through a concession or administrative authorization regarding public domain assets. If the transfer is carried out regarding assets of a patrimonial nature of the university, or through a contract other than a concession or administrative authorization, the operation shall be subject to the tax.
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