Back to index
V0900-23 18 April 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión administrativa

Transfer of a service station administrative concession may be subject to VAT depending on whether it constitutes an economic unit

A company has requested clarification on whether the acquisition of an administrative concession for a service station, including its material assets and staff, is subject to VAT or Transfer Tax (ITP). The Directorate-General for Taxes (DGT) ruled that the transfer of the concession constitutes a supply of goods subject to VAT if it is transferred as an autonomous economic unit, and further analysed the applicability of Transfer Tax in relation to VAT rules.

The question raised

Question posed: Whether said operations would be subject to Value Added Tax, both if the personnel associated with the activity are transferred and if they are not. In such case, the rate of Value Added Tax applicable to each transferred element. Liability for the "onerous asset transfers" modality of the Tax on Onerous Asset Transfers and Documented Legal Acts regarding the delivery of the concession

The DGT's ruling

The transfer of the administrative concession of a property for the operation of a service station is a supply of goods subject to VAT if the powers of an owner are attributed to the acquirer. If the transfer includes material and human resources that constitute an autonomous economic unit, it shall not be subject to VAT pursuant to Article 7.1 of Law 37/1992. If the personnel are not transferred, it is considered a mere supply of goods subject to VAT. Regarding ITP, the transfer of the concession is subject to the modality of onerous asset transfers if the operation is exempt from VAT or if the transfer of the business assets is not subject to VAT.

Email
Contact