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V0349-19 19 February 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · concesión administrativa

Administrative concessions are subject to Transfer Tax and Stamp Duty and do not require annual settlements for the fee

A company inquired whether it should settle Transfer Tax and Stamp Duty for the payment of the fee for an exploitation concession of a Natural Park. The DGT responds that the concession is subject to the tax and must be self-assessed at the time of its establishment.

The question raised

Question posed: Whether, for the purposes of the settlement of the Transfer Tax and Stamp Duty, they must perform the tax settlement or if they are exempt from it.

The DGT's ruling

Administrative concessions are taxed as onerous transfers of assets without any exemption. The tax accrues on the day of the establishment of the concession, with the tax base being determined according to its total duration. It is not necessary to perform additional settlements each time the annual fee is paid.

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