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A municipality inquired whether charges for a new parking facility constituted fees or public prices and whether the taxpayer's investment in works applied. The DGT determines that, as the service is voluntary and directly provided by the municipality, the consideration constitutes a public price subject to VAT.
Cuestión planteada Calificación de la contraprestación que percibirá el consultante de los usuarios del nuevo aparcamiento. Sujeción al Impuesto sobre el Valor Añadido de dicha contraprestación. Si a la ejecución de las obras del nuevo aparcamiento y el resto de servicios relativos a la misma que va a adjudicar el consultante les resultaría de aplicación el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992. Si no resultase de aplicación dicho supuesto, procedimiento para rectificar las facturas que se hubiesen emitido aplicando el mismo. Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas en la construcción del aparcamiento y, en su caso, plazo para el ejercicio de dicha deducción.
La contraprestación por un servicio de aparcamiento que no es coactivo y se presta directamente por el Ayuntamiento es un precio público. Al no tener naturaleza tributaria, dichas prestaciones de servicios están sujetas al IVA. Para que se aplique la inversión del sujeto pasivo en las obras de construcción, deben concurrir los requisitos del artículo 84.Uno.2º.f) de la Ley 37/1992.
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