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A public entity inquired whether the onerous transfer of rail infrastructure to a third party for operation is subject to VAT. The DGT responds that such operations are subject to VAT and, generally, not exempt.
Cuestión planteada Ampliación de la contestación vinculante de 17 de enero de 2018, consulta V0065-18, como consecuencia de una modificación en los hechos planteados en la misma por la entidad consultante. En particular, la prestación del servicio de transporte ya no se realizará de forma directa por la misma, sino que esta cederá de forma onerosa a un tercero el derecho a la utilización y explotación de la infraestructura.
La explotación de la infraestructura ferroviaria mediante su cesión onerosa a terceros está sujeta al IVA, sin que sea aplicable la no sujeción del artículo 7.8 de la Ley 37/1992. Las transferencias para cubrir déficits de explotación no se consideran subvenciones vinculadas al precio ni contraprestación del servicio. Asimismo, la actividad genera derecho a la deducción de las cuotas soportadas en la medida que se afecten a dicha actividad sujeta.
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