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A query was raised regarding whether the granting of a cemetery service concession by a City Council to a private company is subject to VAT. The DGT has determined that the administrative concession itself is not subject to VAT, although the services provided by the concessionaire to the user are.
Cuestión planteada Sujeción de las operaciones al Impuesto sobre el Valor Añadido.
Las concesiones y autorizaciones administrativas no están sujetas al IVA según el artículo 7.9 de la Ley 37/1992. No obstante, cuando una Administración Pública contrata un servicio público con una sociedad mercantil que lo presta al usuario en nombre propio mediante concesión, el servicio prestado a los usuarios estará sujeto al impuesto, incluso si la contraprestación es una tasa. La no sujeción del artículo 7.8 solo aplica si la propia Administración realiza el servicio sin contraprestación o mediante tributos.
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