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A company has requested clarification on the VAT treatment of a public-private partnership contract for the construction and maintenance of accommodation. The DGT has determined that, as the contractor does not assume the operational risk, the contract constitutes an execution of works and a continuous supply of services.
Cuestión planteada Devengo y base imponible de las operaciones.
La operación no es una concesión de obra pública porque el riesgo de demanda lo asume la Administración. Se consideran dos operaciones: una ejecución de obra inmobiliaria y una prestación de servicios de tracto sucesivo. El devengo de la obra ocurre en la recepción por la Administración o en el cobro si hay pagos anticipados. Los servicios se devengan cuando resulte exigible cada percepción. Si se pacta un precio único, se debe distinguir proporcionalmente la parte de la obra y la de los servicios.
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