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A local council enquired whether the fee a concessionaire must pay to manage a municipal gym is subject to VAT. The DGT ruled that if the contract constitutes an administrative concession of services where the entrepreneur assumes the risk, the granting of the concession is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del canon que ha de abonar el concesionario al Ayuntamiento.
Si el contrato se califica como concesión administrativa de servicios, el otorgamiento de la misma no está sujeto al IVA según el artículo 7.9º de la Ley 37/1992. Para que sea concesión, el empresario debe asumir el riesgo de explotación, evaluándose parámetros como la realización de inversiones o que la retribución dependa de la intensidad de uso. Si no fuera concesión y se tratara de una cesión para explotación privada, el canon estaría sujeto al tipo general del 21%.
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