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V2462-17 3 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Concession to build and operate a marina on maritime-terrestrial public domain is not subject to VAT

A company sought clarification on whether the semi-annual fee for a concession to build and operate a marina on maritime-terrestrial public domain land was subject to VAT. The DGT ruled that the concession is not subject to the tax because it does not grant the right to use port public domain.

The question raised

Taxation within the scope of Value Added Tax.

The DGT's ruling

The concession is not subject to VAT because the works and installations constructed by the concessionaire do not form part of the port public domain until their reversion to the Administration occurs following the termination of the concession. Since the concession title does not include the right to use the port public domain, but only the occupation of land within the maritime-terrestrial public domain, the general rule of non-subjectivity under Article 7.9 of Law 37/1992 applies.

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