Skip to content
Back to index
V1250-17 23 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión administrativa

Parking management concessions are exempt from VAT, but services provided to the City Council are subject to it

A company sought clarification on whether an administrative concession for managing municipal parking and the resulting fees were subject to VAT. The DGT has determined that while the concession itself is not subject to VAT, the services provided by the company to the City Council are.

The question raised

Taxability of the aforementioned operation.

The DGT's ruling

The administrative concession for the management of the regulated parking service is an operation not subject to VAT pursuant to Article 7.9 of Law 37/1992. However, the services provided by the concessionaire to the City Council (supply, maintenance, control, etc.) are subject to the tax. The taxable base for said provision of services shall be the fixed fee and, where applicable, the agreed variable fee, with the general rate of 21% being applied.

Book your free first meeting