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A query was raised regarding the taxation of a 50-year administrative concession for a university centre, involving fees and the reversion of assets. The DGT has determined that while the concession is not subject to VAT, it is subject to Transfer Tax and Stamp Duty (ITPAJD).
Cuestión planteada Tributación de la operación
La concesión administrativa no encuadrada en las excepciones del artículo 7.9 de la Ley 37/1992 no está sujeta a IVA, por lo que no se deben repercutir los cánones. Sin embargo, la concesión constituye un hecho imponible del ITPAJD. La base imponible será la suma de la aplicación de las reglas del artículo 13.3 del TRLITPAJD: el canon inicial, la capitalización al 10% del canon anual por el plazo de la concesión y el valor neto contable estimado de los bienes a la fecha de reversión.
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