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A private individual asks whether fees paid to municipalities for bar concessions at fairs are subject to VAT. The DGT responds that since the activity involves the operation of cafeterias or dining halls, the administration acts as a business operator, and the operation is subject to VAT.
Cuestión planteada Si los importes que el consultante satisfaga a los ayuntamientos por las referidas concesiones o autorizaciones se encontrarán sujetos al Impuesto sobre el Valor Añadido.
La explotación de cantinas o comedores está siempre sujeta al IVA por su marcado carácter empresarial, según el artículo 7.8.F)j) de la Ley 37/1992. Por tanto, independientemente de si el contrato es una concesión de servicios, un contrato de servicios o una concesión demanial, la Administración actúa como empresario o profesional. En consecuencia, el canon pagado por la explotación de la barra o bar constituye una prestación de servicios sujeta al tipo general del 21%.
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