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A company has requested clarification on whether the acquisition of administrative concessions for the exploitation of salt pans and marshes, including their buildings, is subject to or exempt from VAT. The DGT has determined that the transfer of the concession constitutes a supply of goods subject to tax, although the rural land may be exempt and the tax treatment of the buildings will depend on whether the renovation meets specific requirements.
Cuestión planteada Si dicha transmisión se encuentra sujeta y, en su caso, exenta al Impuesto sobre el Valor Añadido.
La transmisión de una concesión administrativa para la explotación de bienes demaniales constituye una entrega de bienes sujeta a IVA si se atribuyen al adquirente las facultades de propietario. Los terrenos rústicos objeto de la transmisión están sujetos pero exentos de IVA. En cuanto a las edificaciones, la entrega no estará exenta si la rehabilitación realizada por el adquirente cumple los requisitos de coste y objeto previstos en la ley.
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