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A company requested clarification on whether leasing an incineration plant owned by a Mancomunidad of municipalities was subject to VAT. The DGT ruled that, as the lease is conducted under private law rather than through an administrative concession, the transaction is subject to VAT.
Cuestión planteada 1.- Sujeción al Impuesto sobre el Valor Añadido de la cantidad que la empresa adjudicataria consultante debe pagar a la Mancomunidad en concepto de arrendamiento
La cesión de la planta está sujeta a IVA si se realiza mediante un arrendamiento de derecho privado, ya que los bienes figuran en el inventario como patrimoniales y no como de dominio público. La Mancomunidad actúa como empresario al realizar arrendamientos para obtener ingresos continuados. No obstante, las prestaciones de servicios de la Mancomunidad a los municipios que la integran pueden estar no sujetas si no se trata de actividades específicas del artículo 7.8º de la Ley 37/1992.
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