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A company sought clarification on whether payments for mooring berth occupation were subject to VAT, given that the concession was undergoing expiry and eviction proceedings. The DGT ruled that, as the exploitation of the concession continues, the payments constitute consideration subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los pagos satisfechos por la consultante en los ejercicios 2018 y 2019.
Las concesiones administrativas que tengan por objeto la cesión del derecho a utilizar el dominio público portuario están sujetas al IVA. Los importes pagados por la ocupación y aprovechamiento especial del dominio público portuario constituyen la contraprestación por dicho uso, lo que supone un acto de consumo gravable. Por tanto, la Autoridad Portuaria debe repercutir el impuesto al tipo general del 21%.
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