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A local authority has requested a ruling regarding VAT liability on the purchase of machinery and its subsequent transfer (either free of charge or via lease) to a new contractor for waste collection services. The DGT has determined that both the purchase and the lease are subject to VAT, whereas a free-of-charge transfer may be exempt from VAT if it is classified as an administrative concession.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la adquisición de la maquinaria por parte del consultante y de su posterior cesión mediante cualquiera de las modalidades señaladas.
La adquisición de maquinaria es una entrega de bienes sujeta al IVA. El arrendamiento de dicha maquinaria a un tercero es una prestación de servicios sujeta al tipo general. La cesión gratuita de uso podría no estar sujeta al impuesto si el contrato se califica como una concesión administrativa de servicios públicos. Si no es una concesión, la cesión gratuita se considera autoconsumo de servicios sujeto al IVA.
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