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A local council has requested a ruling regarding the VAT status of a concession to operate sports facilities that include a bar. The Directorate General for Taxes (DGT) has determined that while the concession of public services is not subject to VAT, the operation of bars is classified as a special administrative contract rather than a concession. Consequently, the transfer of its operation is subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha concesión.
Las concesiones administrativas de servicios públicos no están sujetas al IVA según el artículo 7.9º de la Ley 37/1992. Sin embargo, los contratos para la explotación de bares o cafeterías en centros públicos no son concesiones administrativas, sino contratos administrativos especiales. Por tanto, la cesión de la explotación de estos inmuebles a un tercero a cambio de un precio constituye una prestación de servicios sujeta al IVA con el tipo general del 21%. Si se cobra un precio único por servicios de distinta naturaleza, la base imponible se determinará proporcionalmente al valor de mercado de cada uno.
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