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A query was raised regarding whether the transfer of groundwater rights between private parties is subject to ITP (Transfer Tax) and AJD (Stamp Duty). The DGT ruled that these transfers, by transforming into administrative concessions, constitute a taxable event for these taxes.
Cuestión planteada Primera: ¿Están sujetas al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados las cesiones de derechos de aprovechamiento de aguas subterráneas entre particulares? En particular, cuando se adquieren de un particular que no actúa como empresario o profesional.
La cesión de derechos de aprovechamiento de aguas subterráneas regulada en la DA 14ª del TRLA constituye la constitución de una concesión administrativa, hecho imponible del ITP y AJD. El sujeto pasivo es el concesionario (el adquirente) y el devengo se produce cuando se formaliza el título de la concesión por el Organismo de la cuenca. El tipo aplicable será el de la Comunidad Autónoma para concesiones administrativas o, en su defecto, el de bienes muebles.
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