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A query was raised regarding whether the monthly fee paid by a company to a City Council for the management of a nursing home is subject to VAT. The DGT has determined that, as it constitutes a public service management contract, the concession is not subject to the tax.
Cuestión planteada Se cuestiona acerca de si el canon que mensualmente la empresa adjudicataria de la concesión administrativa abona al Ayuntamiento como contraprestación por la gestión del servicio está o no sujeta al Impuesto sobre el Valor Añadido, en base al artículo 7.9º de la Ley 37/1992 que regula el mismo.
La concesión administrativa para la explotación de una residencia de tercera edad no está sujeta al IVA, por lo que no debe repercutirse el impuesto sobre el canon abonado por la adjudicataria. Esto se debe a que el contrato se califica como una gestión de servicio público, al ser un centro que la Administración ofrece de forma genérica a sus administrados. Por tanto, no se aplica la regla de sujeción general, sino la exclusión prevista en el artículo 7.9º de la Ley 37/1992.
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