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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.
Cuestión planteada En relación con los contratos administrativos de explotación de los servicios de temporada en las playas y litoral, sujeción al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados de las autorizaciones municipales de instalación y la explotación de hamacas, sombrillas y quioscos en el dominio público marítimo terrestre.
Las autorizaciones de explotación en el dominio público marítimo terrestre se equiparan a concesiones administrativas, pero su sujeción al ITP y AJD requiere la existencia de un desplazamiento patrimonial en favor del autorizado. Siguiendo la doctrina del Tribunal Supremo, no todo aprovechamiento especial del demanio origina este desplazamiento. Corresponde al órgano gestor del impuesto valorar, según las circunstancias de cada autorización, si se cumple este requisito fáctico.
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