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A query was raised regarding whether surpluses in the economic results of a public works concession should be considered returns on movable capital subject to withholding tax. The DGT has determined that these payments relate to the transfer of management and operation of the works, rather than a joint venture agreement.
Cuestión planteada Si las rentas correspondientes a los excedentes en el resultado económico de la explotación, tienen la consideración de retribución de capital mobiliario como socio no gestor en un negocio común, a modo de cuenta en participación, y por tanto, deberían estar sujetas a retención.
La contraprestación por excedentes en una concesión de obra pública se entiende realizada por la cesión de la gestión y explotación del centro. No debe aplicarse retención ya que el perceptor es un Ayuntamiento, entidad incluida en el artículo 9.1 del TRLIS, y según el artículo 59 del Reglamento del Impuesto sobre Sociedades no existe obligación de retener.
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