Autorizaciones administrativas para el aprovechamiento especial del demanio: SSTS de 7 y 13 de enero de 2025, recursos de casación núms. 4830/2023 y 4515/2023

Abstract

The special use of the public domain by means of administrative authorisation for the operation of a restaurant business with terraces on public roads, does not constitute a taxable event for the Tax on Onerous Property Transfers, as it is not comparable to an administrative concession with a transfer of assets in favour of the individual (art. 13.2 TR).