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V0212-19 ·31 January 2019 ·consulta-vinculante Medium impact
Tax

Transfer of a taxi licence alone is subject to VAT as it constitutes a mere assignment of a right

A taxi driver enquired whether the transfer of their licence, excluding the vehicle, could qualify for VAT exemption under the transfer of a business undertaking. The DGT ruled that, as a set of elements forming an autonomous economic unit is not being transferred, the transaction is a mere assignment of a right subject to VAT.

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2019-01-31PublishedPublished 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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