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A query was raised regarding whether the award of a public transport concession is subject to Transfer Tax (ITP) and how its tax base should be calculated. The DGT has ruled that it is subject to the tax and that the tax base consists of the sum of the capitalised periodic fee and the value of the assets to be reverted.
Cuestión planteada Si la adjudicación de la concesión constituye un hecho imponible gravado por el Impuesto sobre Transmisiones Patrimoniales y, en caso afirmativo, si la base imponible del impuesto estaría formada por la capitalización del canon anual o por el valor neto de reversión de los activos, o por la suma de ambos.
La constitución de concesiones administrativas está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP, salvo excepciones específicas. Para determinar la base imponible, se deben aplicar las reglas principales del artículo 13 del TRLITPAJD. En este caso, la base imponible resulta de la suma de la capitalización del canon periódico (regla 3.b) y el valor del fondo de reversión de los activos (regla 3.c).
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