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A public enterprise asks whether the provision of facilities and ancillary services to another public entity is subject to VAT and how to claim the tax paid. The DGT responds that such transactions are not subject to VAT when carried out through an administrative concession or authorization of public property.
Cuestión planteada Si la cesión de dichas instalaciones se encuentra sujeta al Impuesto sobre el Valor Añadido. Deducibilidad de las cuotas del Impuesto soportadas por la consultante en la adquisición de bienes y servicios que van a ser utilizados en dicha cesión.
La cesión de uso de un inmueble de dominio público mediante concesión o autorización administrativa no está sujeta al IVA según el artículo 7.9º de la Ley 37/1992. Si la cesión se realiza mediante un contrato de naturaleza civil o administrativa sobre un bien patrimonial, la operación sí estará sujeta al impuesto. Los servicios accesorios se consideran una prestación única que comparte el tratamiento fiscal de la principal. Para la deducción de cuotas en entidades con actividad dual, se debe aplicar un criterio razonable y homogéneo de imputación para los bienes y servicios de uso simultáneo.
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