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V0282-21 ·18 February 2021 ·consulta-vinculante Medium impact
Tax

Individual transfer of taxi or VTC licences not subject to VAT according to Supreme Court case law

A query was raised regarding whether the individual transfer of taxi or VTC licences, excluding the vehicle, is subject to VAT. The DGT has determined that, following Supreme Court case law, these transfers are not subject to the tax.

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2021-02-18PublishedPublished 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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