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V0458-17 21 February 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · concesión administrativa

Administrative concession for the use of public domain housing subject to ITP and AJD tax

The applicant inquires about the tax treatment of an administrative concession that would be granted following the loss of property ownership of a dwelling due to the demarcation of the maritime-terrestrial public domain. The DGT indicates that, should such a concession be granted, it constitutes a taxable event for Transfer Tax (ITP).

The question raised

Tax treatment of the administrative concession that could be granted to the heirs of the former owners of the estates included in the demarcation of the maritime-terrestrial public domain, whose ownership was replaced by an administrative concession.

The DGT's ruling

The establishment of an administrative concession is subject to tax as onerous transfers of assets under the ITP and AJD. The taxable person shall be the concessionaire and the tax base shall be the real value of the right originated by the concession, determined according to the rules of Article 13 of the Recast Text of the ITP and AJD.

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