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A state agency consulted whether the transfer of airport spaces by a state-owned commercial company and the subsequent recharging of supplies were subject to VAT. The DGT ruled that the transfer of spaces is not subject to VAT as it is free of charge and mandatory by law, whereas the recharging of supplies constitutes a taxable transaction.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la cesión de espacios así como de la repercusión de los servicios y suministros a la entidad consultante por la sociedad mercantil estatal a que se refiere el escrito de consulta.
La cesión gratuita de espacios físicos necesaria para servicios públicos no aeroportuarios, obligatoria por mandato legal, no constituye una operación sujeta al IVA según el artículo 7.10 de la Ley 37/1992. Sin embargo, la refacturación de suministros y servicios realizada por la sociedad mercantil estatal a la agencia estatal constituye una operación sujeta al IVA al actuar la sociedad como empresario. La base imponible de dicha refacturación será el importe neto del gasto real, sin incluir el IVA soportado por la sociedad, salvo que se pacte una cantidad superior.
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