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A taxpayer queried whether limiting the duration of an administrative concession allows for a refund of undue tax payments. The DGT ruled that the tax base is calculated by capitalising the annual amount and that a reduction in the term does not alter this base nor permit a refund.
Cuestión planteada Si la limitación temporal de la concesión daría lugar a una devolución de ingresos indebidos con respecto a la primera liquidación practicada, al haberse limitado el tiempo de duración.
La base imponible de las concesiones administrativas se determina capitalizando al 10 por 100 la cantidad anual que debe satisfacer el concesionario, independientemente de si la duración es de 15 o 75 años. La reducción de la duración, siempre que sea superior a un año, no supone una minoración en la base imponible ni en la cuota. No procede la devolución del impuesto porque no se cumplen los requisitos de nulidad, rescisión o resolución del acto por resolución firme.
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