Doctrine by topic · DGT Observatory

Patrimonial Assets: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2015–2022

Current position

The transfer of use of assets is not subject to IVA (Value Added Tax) when implemented through an administrative concession or authorization regarding public domain assets. If the transfer is carried out on assets of a patrimonial nature or through a contract of a civil or administrative nature other than a concession, the operation is subject to the tax. In the case of grazing leases on patrimonial assets, the exemption for the leasing of land for agricultural exploitation applies.

The DGT's position remains constant in the distinction between public domain assets and patrimonial assets. The legal nature of the instrument (concession vs. civil/administrative contract) determines the tax liability. No doctrinal changes are observed, but rather a reiteration of the criterion regarding the distinction of the nature of the asset and the title of transfer.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

V1651-22 8 Jul 2022

Leasing of grazing land on patrimonial assets is taxable but exempt from VAT

SG de Impuestos sobre el Consumo

arrendamiento de pastosbienes patrimonialesconcesión administrativaexenciónsujeción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2

Affects CompanyExpat · Non-residentIndividual

V0075-22 18 Jan 2022

The transfer of spaces by a public university is not subject to VAT if carried out through a concession or administrative authorization regarding public domain assets

SG de Impuestos sobre el Consumo

no sujeciónconcesión administrativaautorización administrativadominio públicobienes patrimoniales LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2425-21 21 Sept 2021

Municipalities must charge VAT on the total rental amount for taxable leases

SG de Impuestos sobre el Consumo

concesión administrativabienes de dominio públicobienes patrimonialesrégimen especial de la agriculturabase imponible LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1535-21 24 May 2021

Leasing of premises or offices by a local authority is not subject to VAT if the consideration is tax-based

SG de Impuestos sobre el Consumo

cesión de usonaturaleza tributariabienes patrimonialesdominio públicotasa LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1984-20 17 Jun 2020

VAT liability for the transfer of forest rights depends on the legal nature of the property and the transfer title

SG de Impuestos sobre el Consumo

concesión administrativadominio públicobienes patrimonialesrégimen especial de la agricultura, ganadería y pescacompensación a tanto alzado LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0661-20 2 Apr 2020

Transfer of garage spaces by a local authority may be subject to VAT if they form part of its business assets

SG de Impuestos sobre el Consumo

patrimonio empresarialpatrimonio público del suelosegunda entrega de edificacionesrenuncia a la exenciónempresario o profesional LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V2866-17 6 Nov 2017

Transfer of hunting rights via administrative concession of public domain assets is not subject to VAT

SG de Impuestos sobre el Consumo

aprovechamiento cinegéticoconcesión administrativadominio públicono sujeciónbienes patrimoniales LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3125-15 16 Oct 2015

Occupation of public domain land via administrative concession is not subject to VAT

SG de Impuestos sobre el Consumo

concesión administrativadominio públicono sujeciónbienes patrimonialesocupación de terrenos LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2747-15 22 Sept 2015

Transfer of hunting rights via administrative concession is not subject to VAT

SG de Impuestos sobre el Consumo

aprovechamiento cinegéticoconcesión administrativadominio públicono sujeciónbienes patrimoniales LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

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