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A company has requested clarification on whether an administrative concession to construct and operate an underground car park is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that, as it does not fall under any of the specific exceptions, the concession is not subject to the tax.
Question posed: Subjectivity to Value Added Tax of the aforementioned operations.
Administrative concessions and authorizations are not subject to VAT, except for exceptions relating to port public domains, airports, or railway infrastructures. Therefore, an administrative concession that does not fall within said exceptions is an operation not subject to the tax. This non-subjectivity applies to the initial granting and not to subsequent transfers of the right or to the services provided by the concessionaire to users.
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