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V0087-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Analysis of the VAT liability of the gratuitous transfer of electrical infrastructures due to urban planning obligations

The autonomous body queries whether a free transfer of an electric infrastructure built under urban obligations is subject to VAT and whether deductions for paid fees are allowed. The DGT rules that as it constitutes a delivery of goods open to third-party use, the transaction is subject to VAT.

In 6 key points

How it affects those involved

The transaction is deemed subject to VAT due to being a delivery of goods open to third-party use, and no deduction for fees is permitted.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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