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The inquiry concerns the VAT treatment of concessions for the use of port public domains and the execution of construction works. The DGT determines that both operations are subject to VAT, defining the rules for tax accrual, taxable persons, and the tax base.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido: devengo, sujeto pasivo, base imponible y tipo de gravamen.
La cesión de derechos para utilizar el dominio público portuario es una prestación de servicios sujeta a IVA. Las ejecuciones de obra para la construcción de centros culturales o terminales son entregas de bienes sujetas si el constructor aporta materiales que superen el 40% de la base imponible. El devengo en la concesión sigue las reglas de operaciones de tracto sucesivo, mientras que en las obras destinadas a Administraciones Públicas se produce en el momento de su recepción. En ejecuciones de obra de edificaciones, puede aplicarse la inversión del sujeto pasivo.
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