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A local council has enquired whether a concession for operating a bar in a municipal swimming pool is exempt from VAT under the principle of non-liability of Public Administrations. The DGT ruled that the operation is subject to the tax because the fee charged constitutes consideration of a non-tax nature.
Cuestión planteada Aplicabilidad del supuesto de no sujeción al Impuesto sobre el Valor Añadido del artículo 7.9º de la Ley 37/1992. En tal caso, posible sujeción a otros tributos.
La cesión de la explotación de un bar en una piscina municipal no se encuentra entre las actividades siempre sujetas del artículo 7.8º de la Ley 37/1992. Sin embargo, al cobrar un canon, existe una contraprestación de naturaleza no tributaria que determina la sujeción al impuesto. Asimismo, no es aplicable la no sujeción del artículo 7.9º, por lo que la operación está sujeta al tipo general del 21%.
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