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V5425-16 22 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Concession to build and operate a marina on maritime-terrestrial public domain is not subject to VAT

A company requested clarification on whether the annual fee for a concession to build and operate a marina on maritime-terrestrial public domain land was subject to VAT. The DGT ruled that, as the concession grants rights to maritime-terrestrial domain rather than port public domain, neither the concession nor the land transfer are subject to the tax.

The question raised

Taxation within the scope of Value Added Tax.

The DGT's ruling

The administrative concession for the construction and operation of a marina is not subject to VAT if it does not include the right to use the public port domain. The works and facilities constructed by the concessionaire do not form part of the public port domain until their reversion to the Administration occurs following the termination of the concession. Therefore, the occupation of maritime-terrestrial public domain lands under these terms does not constitute a taxable event according to Article 7.9 of Law 37/1992.

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