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A public entity inquired whether the transfer of rights to use and operate railway infrastructure to third parties is subject to VAT. The DGT responds that such activity is subject to VAT, and that payments to cover operational deficits are not considered consideration.
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. En particular, la prestación del servicio de transporte ya no se realizará de forma directa por la misma, sino que esta cederá a un tercero el derecho a la utilización y explotación de la infraestructura a cambio de una contraprestación única.
La explotación de infraestructuras ferroviarias mediante su cesión onerosa a terceros constituye una actividad sujeta al IVA, según el artículo 7.8.º F) d´) de la Ley 37/1992. Las transferencias de la Comunidad Autónoma para cubrir déficits de explotación de la entidad no están sujetas al impuesto. Asimismo, las subvenciones para cubrir el déficit de la entidad prestadora del servicio no se consideran subvenciones vinculadas al precio ni contraprestación del servicio.
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