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V2510-14 24 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión administrativa

Granting of public car park concessions is subject to VAT at the standard rate

A query was raised regarding whether changing the legal nature of a car park's operation from a lease to a sale of use affects its VAT treatment. The DGT confirms that the operation of a public parking service through the payment of a concession fee is subject to VAT at the standard rate.

The question raised

Whether the conclusions reached in the reference consultation remain the same, considering that the legal transaction linking the parties is not a lease but a sale.

The DGT's ruling

The payment of an annual exploitation fee for an administrative parking concession is neither a lease nor a tax. The operation consists of the granting of the exploitation of a public parking lot through periodic consideration. Therefore, it is subject to VAT at the general rate.

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