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V0490-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

Transfer of a taxi licence subject to VAT if transferred in isolation

A taxi professional enquired whether the transfer of their taxi licence is subject to VAT. The DGT ruled that the transaction is subject to the tax because the licence does not form part of an autonomous economic unit.

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Lifecycle

2015-02-06PublishedPublished 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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