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A query was raised regarding the VAT liability of transferring an administrative concession to operate a car park. The DGT determines that the transaction is subject to tax if only the contract is transferred without the organisational structure necessary to constitute an autonomous economic unit.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la citada transmisión.
La transmisión de la concesión administrativa constituye una entrega de bienes sujeta a IVA siempre que se atribuyan al adquirente las facultades de propietario. No se aplicará la no sujeción por transmisión de unidad económica si la operación no incluye la estructura organizativa de factores de producción (materiales y humanos) necesaria para desarrollar la actividad. Dependiendo de la antigüedad de la explotación, la operación podrá considerarse primera o segunda entrega de edificación.
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