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A City Council has requested clarification regarding the VAT liability of the reversion of a waste management concession and whether loss of profits should be included in the taxable base. The DGT indicates that the transfer of elements is subject to VAT, unless they constitute an autonomous economic unit, and that loss of profits will only form part of the taxable base if it constitutes consideration rather than compensation.
Question raised: Taxability of the operation and, in particular, whether, where applicable, the amounts corresponding to loss of profits and so-called overheads form part of the taxable amount.
The transfer of assets used in a concession due to early termination is subject to VAT if carried out by a businessperson in the course of their activity. The taxable amount is the total consideration, but compensation which, by its nature, does not constitute consideration for services shall not be included. The transfer shall not be subject to tax if the transferred assets, including the transfer of personnel, constitute an autonomous economic unit capable of carrying out an activity on its own.
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