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A company requested clarification on whether the annual payment for the occupation of public or communal land for a water concession was subject to VAT. The DGT ruled that, as it constitutes an administrative concession over public domain assets, the transaction is not subject to the tax.
Cuestión planteada 1.- Sujeción al Impuesto sobre el Valor Añadido de la cantidad que la empresa adjudicataria consultante debe pagar a las entidades públicas locales.
La ocupación de terrenos públicos o comunales no está sujeta al IVA cuando se realiza mediante una concesión o autorización administrativa, al tratarse de bienes de dominio público. No obstante, si parte de los terrenos tuvieran naturaleza patrimonial, la contraprestación por estos tendría carácter privado y estaría sujeta a las normas del arrendamiento. En el caso de concesión administrativa, no es preceptiva la expedición de factura por parte de la entidad pública local.
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