Skip to content
V0453-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a vehicle and VTC licence is not subject to VAT if it constitutes an autonomous economic unit

A passenger transport company has enquired whether the transfer of a vehicle and its VTC licence is exempt from VAT. The DGT has ruled that the transaction is not subject to the tax if the transferred elements allow for the conduct of an autonomous economic activity.

In 6 key points

Lifecycle

2020-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact