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A company sought clarification regarding the nature and accrual of an administrative concession for a maritime terminal, where the total price increased globally but is paid in annual instalments. The DGT has determined that the operation is subject to VAT and that accrual occurs when each part of the price becomes due.
Cuestión planteada Naturaleza y devengo de la operación objeto de consulta y deducibilidad de la cuotas del Impuesto sobre el Valor Añadido repercutidas en factura a la consultante.
La concesión administrativa para utilizar inmuebles o instalaciones en puertos es una prestación de servicios sujeta a IVA. Al ser una operación de tracto sucesivo, el devengo se produce en el momento en que resulte exigible la parte del precio que comprenda cada percepción. Por tanto, el devengo ocurre cuando se pacta la exigibilidad de cada una de las anualidades del incremento de precio. La deducción de las cuotas solo es posible cuando se produce el devengo de la operación.
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