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V5161-16 29 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

The resolution of an administrative concession may be subject to VAT or exempt depending on the nature of the elements transferred

A company has requested clarification on whether payments received following the judicial termination of a municipal swimming pool concession contract are subject to VAT. The DGT has ruled that the transaction may be subject to VAT if an autonomous economic unit is transferred, or not subject to VAT if it constitutes a mere transfer of assets. Furthermore, compensation for damages is not included in the taxable base.

The question raised

Cuestión planteada Se cuestiona la tributación en el ámbito del Impuesto sobre el Valor Añadido de las cantidades percibidas por la entidad concesionaria en el marco de la resolución del contrato concesional.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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