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A City Council inquired whether the granting of a kiosk-bar in a public park was exempt from VAT on the basis of being an administrative concession. The Directorate General for Taxes (DGT) ruled that these types of agreements are special administrative contracts rather than public domain concessions; therefore, the activity is subject to VAT.
Question posed: Those related to the facts.
The operation of cafeterias and dining rooms in public spaces is considered a special administrative contract, not an administrative concession of public domain nor a public service management contract. Therefore, the provision of services to operate a kiosk-bar in exchange for consideration is subject to VAT. Regarding deductions, if the entity carries out both taxable and non-taxable operations, it must apply a reasonable and homogeneous imputation criterion.
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