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A company has requested clarification on whether the sale of a mussel raft, its equipment, and the associated administrative concession constitutes an economic unit exempt from VAT or if it is subject to ITPAJD (Tax on Production of Goods and Activities). The DGT has determined that the transaction is subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido o al ITPAJD.
La transmisión de la batea, sus elementos estructurales y la concesión administrativa no constituye una unidad económica autónoma para la no sujeción al IVA. La venta de la estructura y utillaje se considera entrega de bienes sujeta al impuesto. Por su parte, la transmisión de los derechos de la concesión administrativa se califica como prestación de servicios sujeta al IVA, no aplicándose la no sujeción de las concesiones otorgadas por entes públicos.
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