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Heritage 2019

4.2.14. N) Administrative concessions

In this section, administrative concessions for the exploitation of publicly owned services or goods, regardless of their duration, whose ownership corresponds to the taxpayer, must be declared by means of a succinct description.

Assessment

The value will be recorded as the amount resulting from applying the criteria indicated in article 13 of Royal Legislative Decree 1/1993, which approves the Consolidated Text of the Law on the Tax on Property Transfers and Documented Legal Acts. (BOE of October 20, 1993).

In general, the value will be set by applying the rule or rules that, given the nature of the obligations imposed on the concessionaire, are applicable to those indicated below:

  1. If the Administration indicates a total amount as price or fee that the concessionaire must pay, for the amount thereof.

  2. If the Administration establishes a minimum fee, price, participation or benefit that the concessionaire must pay periodically and the duration of the concession does not exceed one year, for the sum of the periodic benefits. If the duration of the concession is greater than one year, capitalizing at 10% the annual amount paid by the concessionaire.

    When for the application of this rule it would be necessary to capitalize an annual amount that was variable as a consequence, exclusively, of the application of price review clauses that take as reference objective indices of their evolution, the amount corresponding to the first year will be capitalized. If the variation depends on other circumstances, the mathematical reason for which is known at the time the concession is granted, the amount that will be capitalized will be the annual average of those that the concessionaire must satisfy during the life of the concession.

  3. When the concessionaire is obliged to revert certain assets to the Administration, the value of the Reversion Fund that the concessionaire must establish in compliance with the provisions of Royal Decree 1643/1990, of December 20, or regulation that replaces it, will be computed.

In special cases in which, due to the nature of the concession, the value cannot be set by the rules set forth above, it will be determined in accordance with the following rules:

  1. Applying to the value of the fixed assets affected by the exploitation, use or exploitation in question, a percentage of 2 percent for each year of duration of the concession, with a minimum of 10 percent and without the maximum being able to exceed asset value.

  2. In the absence of the previous assessment, the one indicated by the respective Public Administration will be taken.

  3. In the absence of the two previous rules, for the value declared by the interested parties, without prejudice to the right of the Administration to proceed with its verification by the means provided for in the General Tax Law.