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A municipal autonomous body consulted whether the fee for a bar-cafeteria concession at a swimming pool complex was subject to VAT. The DGT ruled that, as it constitutes a canteen activity, the Administration acts as a business operator and must charge the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha concesión. En caso de encontrarse sujeta al Impuesto, procedimiento para rectificar los períodos no declarados por el consultante.
La explotación de cantinas o comedores está siempre sujeta al IVA según el artículo 7.8 de la Ley 37/1992. Por tanto, independientemente de si el contrato es de concesión de servicios, de servicios o de concesión demanial, la Administración actúa como empresario o profesional. El canon percibido constituye la contraprestación de una prestación de servicios sujeta al impuesto al tipo general del 21%.
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