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A query was raised regarding whether the transfer of an administrative concession to exploit an artificial beach, swimming pool, and promenade is subject to VAT. The DGT determines that it constitutes a supply of goods subject to the tax, but qualifies for the exemption for the second supply of a building.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la citada transmisión.
La transmisión de la concesión constituye una entrega de bienes sujeta a IVA siempre que se atribuyan al adquirente las facultades de propietario. Al tratarse de obras como piscinas o instalaciones de recreo, tienen consideración de edificaciones. Por tanto, si el concesionario original fue el promotor y las ha explotado más de dos años, la operación está exenta por ser una segunda entrega de edificación. No obstante, el adquirente puede renunciar a la exención si tiene derecho a la deducción.
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