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V0732-16 24 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión administrativa

Early termination of a public works concession may constitute a supply subject to VAT

A local council asks whether the mutual termination of a parking concession is subject to VAT. The DGT states that the retrieval of parking spaces constitutes a supply of goods and examines whether the exemption for buildings applies.

The question raised

Cuestión planteada 1.- Sujeción al Impuesto sobre el Valor Añadido de la extinción del contrato de concesión de obra pública.

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