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A natural person holding a concession to operate a restaurant on public domain land wishes to transfer it after renovating the property. The DGT responds that the transfer is subject to VAT as it constitutes a supply of goods and does not constitute an autonomous economic unit.
Question posed: Whether said transfer is subject to Value Added Tax. In particular, whether the scenario provided for in Article 7.1º of Law 37/1992 would be applicable.
The transfer of the administrative concession is a supply of goods subject to VAT provided that the powers of an owner are attributed to the acquirer. The exemption for the transfer of an economic unit does not apply because, as no personnel or human resources are transferred, it is considered a mere transfer of goods. Regarding the real estate, the exemption will depend on whether the works carried out qualify as rehabilitation or not.
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