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A query was raised regarding whether the concession of a residential care home for the elderly via public service management is subject to ITP and AJD. The DGT has determined that it is subject to these taxes and that the concessionaire is the party liable for payment.
Question posed: Whether the referred operation is subject to the Tax on Transfers of Property and Documented Legal Acts and, where applicable, what the tax base would be and who would be the taxpayer.
The establishment of administrative concessions constitutes a taxable event under the modality of onerous transfers of assets, unless they concern railway infrastructures, or real estate in ports or airports. The person liable for the tax is the concessionaire. The tax base shall be determined according to the real value of the right originated, applying the rules of capitalization or total amount as established in the regulations.
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