Skip to content
Back to index
V0606-15 18 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autorización administrativa

Administrative authorizations not subject to VAT (except for exceptions)

A query was raised regarding whether the granting of an administrative authorisation for transporting visitors to a National Park in exchange for a fee is subject to VAT. The DGT ruled that, as it does not fall under any legal exceptions, the operation is not subject to the tax.

The question raised

Question posed: Liability for Value Added Tax.

The DGT's ruling

Las autorizaciones administrativas no están sujetas al IVA, salvo las excepciones específicas de uso de dominio público portuario, aeropuertos, infraestructuras ferroviarias o actividades en ámbito portuario. Esta no sujeción se aplica al otorgamiento inicial de la autorización, pero no a las cesiones posteriores del derecho concesional ni a los servicios que el concesionario preste a los usuarios.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact