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A company enquired whether the amount to be received for unamortised investments following the termination of a public works concession contract was subject to VAT. The DGT ruled that, as these assets pass to the ownership of the granting authority, the payment does not constitute compensation but rather consideration for the supply of goods, and must therefore be taxed.
Cuestión planteada Si el pago de dicha cuantía se encuentra sujeto al Impuesto sobre el Valor Añadido.
El pago de las inversiones realizadas en una concesión que pasan a formar parte del patrimonio de la entidad concedente tras la resolución del contrato constituye la contraprestación por las obras y bienes realizados. Por tanto, no se trata de una indemnización exenta, sino de una operación sujeta al IVA. El tipo aplicable será el general vigente en el momento del devengo, salvo que existan tipos reducidos aplicables a los bienes entregados.
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