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A City Council has requested a ruling on the legal nature of charges for cemetery and mortuary services managed via concession and their liability for VAT. The DGT has determined that, as these are managed by a commercial concessionaire, cemetery charges constitute non-tax public patrimonial activities and the services are subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por la entidad concesionaria. En su caso, si deben rectificarse las cuotas del Impuesto incorrectamente repercutidas. Si debe el consultante modificar la regulación de dicha tasa y precio público para comenzar a percibir una prestación patrimonial no tributaria.
Si el servicio de cementerio se presta mediante gestión indirecta (concesión) por una sociedad mercantil, la contraprestación es una prestación patrimonial de carácter público no tributario. Al ser la concesionaria una entidad mercantil que presta el servicio en nombre propio, las prestaciones están sujetas al IVA según el artículo 4 de la Ley 37/1992. Por su parte, el servicio de tanatorio, al no ser coactivo y prestarse también por el sector privado, tiene naturaleza de precio privado.
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