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V1473-20 19 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión onerosa

Commercial transfer of rail infrastructure subject to VAT

A public entity inquired whether the onerous transfer of rail infrastructure to third parties (via rental fees) and the leasing of movable assets are subject to VAT. The DGT responds that these operations are subject to VAT and that the exemption for public administrations does not apply.

The question raised

Question raised: Extension of the binding ruling of January 17, 2018, consultation V0065-18, as a consequence of a modification in the facts presented therein by the consulting entity. In particular, the provision of the transport service will no longer be carried out directly by the entity itself, but rather it will onerously transfer to a third party the right to the use and operation of the infrastructure.

The DGT's ruling

The onerous transfer of railway infrastructures to third parties, through access fees, capacity reservation, or use of facilities, is subject to VAT. These operations do not fall under the non-subjectivity provision of Article 7.8 of Law 37/1992. Likewise, transfers to cover operating deficits are not considered subsidies linked to the price nor consideration for the service. The activity of operating the infrastructure generates the right to deduct the input tax paid pursuant to Article 94 of Law 37/1992.

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