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A local authority consulted whether the free transfer of buildings constructed by a concessionaire under an administrative concession contract was exempt from VAT. The DGT has determined that the transaction constitutes a supply of goods subject to tax and that the tax liability accrued when the local authority took possession of the properties.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de la entrega de los inmuebles objeto de consulta por parte de la concesionaria al Ayuntamiento consultante.
La transmisión de los inmuebles por parte de la concesionaria al Ayuntamiento constituye una entrega de bienes sujeta al IVA, ya que implica la disposición de las facultades económicas sobre ellos. No procede la exención de las segundas y ulteriores entregas de edificaciones porque no se ha cumplido el requisito de utilización ininterrumpida por un plazo igual o superior a dos años por un tercero. El devengo del impuesto se produce en el momento de la puesta a disposición del adquirente, es decir, cuando se produjo la toma de posesión de los inmuebles.
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