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V0331-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión administrativa

Regulated parking management services provided to a City Council are subject to VAT

A company has requested clarification on whether regulated on-street parking management services provided to a City Council are subject to VAT and how the taxable base should be calculated. The DGT has ruled that, although the administrative concession itself may not be subject to VAT, the services provided by the concessionaire to the City Council are indeed subject to it.

The question raised

Question raised: Determination of the consideration for the described service. Charging of VAT.

The DGT's ruling

The provision of regulated parking management services to the City Council is a transaction subject to VAT. The taxable base shall be the total amount paid by the City Council, regardless of how the parties calculate their costs and profits to determine the consideration. VAT must be charged in full to the City Council as a separate item in the invoice.

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