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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.
Cuestión planteada Ampliación de la contestación vinculante de 17 de enero de 2018, consulta V0065-18, como consecuencia de una modificación en los hechos planteados en la misma por la entidad consultante. En particular, la prestación del servicio de transporte ya no se realizará de forma directa por la misma, sino que esta cederá de forma onerosa a un tercero el derecho a la utilización y explotación de la infraestructura.
La explotación de la infraestructura ferroviaria mediante su cesión onerosa a terceros está sujeta y, en principio, no exenta de IVA, sin que sea aplicable la no sujeción del artículo 7.8 de la Ley 37/1992. Las transferencias para cubrir déficits de explotación no se consideran subvenciones vinculadas al precio ni contraprestación del servicio. Asimismo, la actividad de cesión de infraestructura genera derecho a la deducción de las cuotas soportadas en la medida que se afecten exclusivamente a dicha actividad.
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