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A regulated parking concessionaire has requested a ruling regarding the VAT treatment of fees charged to users versus the concession fee paid to the local council. The DGT has determined that user fees are subject to VAT, while the concession fee is not.
Cuestión planteada Si el canon anual que va satisfacer la consultante al ayuntamiento, así como los importes que va a percibir aquélla directamente de los usuarios se encuentran sujetos al Impuesto sobre el Valor Añadido. Obligaciones de facturación y, en su caso, si deberá acogerse al sistema de Suministro Inmediato de Información. Si el importe satisfecho por los usuarios tiene la calificación de tasa.
Las tarifas percibidas por los usuarios tienen la condición de tasa por utilización del dominio público y, al ser la empresa una entidad con participación privada, la prestación está sujeta a IVA. El canon que el concesionario paga al ayuntamiento por la concesión administrativa es una operación no sujeta a IVA. La empresa tiene la obligación de expedir factura por sus operaciones y debe llevar los libros registro mediante el Suministro Inmediato de Información (SII) si cumple los requisitos de volumen de operaciones o decide optar voluntariamente.
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