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V0397-25 20 March 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · concesiones administrativas

Exposure to ITP and AJD of beach exploitation licences depends on whether there is a patrimonial displacement

A business association asks whether municipal licences for sunbeds, umbrellas and kiosks on beaches are subject to ITP and AJD. The DGT states that subjectivity depends on whether such use generates a patrimonial displacement in favour of the individual.

The question raised

In relation to administrative contracts for the exploitation of seasonal services on beaches and coastlines, the subjection to the Transfer Tax and Stamp Duty of municipal authorizations for the installation and exploitation of sunbeds, umbrellas, and kiosks in the maritime-terrestrial public domain.

The DGT's ruling

Exploitation authorizations in the maritime-terrestrial public domain are equated to administrative concessions, but their subjection to the Transfer Tax (ITP) and Stamp Duty (AJD) requires the existence of a patrimonial transfer in favor of the authorized party. Following the doctrine of the Supreme Court, not every special use of the public domain originates such a transfer. It is the responsibility of the tax management body to assess, according to the circumstances of each authorization, whether this factual requirement is met.

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