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A physical person asks whether fees paid to municipalities for bar concessions at fairs are subject to VAT. The DGT determines that, as the administration acts as a business operator in running cantinas or dining halls, VAT must be charged.
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 7.8º F) j) de la Ley 37/1992. Por tanto, independientemente de si el contrato es una concesión de servicios, de servicios o demanial, la Administración actúa como empresario o profesional. En consecuencia, el canon por la explotación de la barra o bar constituye una prestación de servicios sujeta al tipo general del 21%.
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