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A commercial society owned by a municipality asks whether parking services on private land constitute a fee and whether they are subject to VAT. The DGT responds that, as the land is private and managed by a commercial entity, the consideration is a private price subject to VAT.
Cuestión planteada Si la prestación del servicio a los usuarios que se realice en el referido solar se encuentra sujeta al Impuesto sobre el Valor Añadido y, en su caso, si genera el derecho a la deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas. Si los importes percibidos por la prestación del servicio que se realice en el solar puede calificarse como tasa.
La prestación de estacionamiento en un solar de titularidad privada no es una tasa porque no se trata de un bien de dominio público ni se cumplen los requisitos de coercitividad. Al ser gestionado por una sociedad mercantil local, la contraprestación tiene naturaleza de precio privado. El servicio está sujeto al IVA al realizarse por una entidad con condición de empresario en nombre propio. La deducción del IVA soportado dependerá del cumplimiento de los requisitos de la Ley 37/1992 y el uso de un criterio de imputación razonable si existen operaciones no sujetas.
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