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The taxpayer seeks clarification on the VAT treatment regarding the reversion of a hospital to the Administration following the early termination of a concession contract. The DGT explains that the handover constitutes a supply of goods subject to VAT, unless an autonomous economic unit is transferred or the exemption for second-hand building transfers applies.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la resolución del contrato concesional.
El rescate del hospital por resolución anticipada constituye una entrega de bienes sujeta al IVA al transmitirse el poder de disposición. No obstante, la operación no estará sujeta si se transmite una unidad económica autónoma con estructura organizativa propia. Si resulta sujeta, podría aplicarse la exención de segundas entregas de edificaciones por haber sido utilizado más de dos años.
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