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V0799-19 ·15 April 2019 ·consulta-vinculante Medium impact
Tax

Sale of taxi licence and related assets subject to VAT as they do not constitute an autonomous economic unit

A taxi driver inquired whether the sale of his licence, vehicle, and taximeter is exempt from VAT under the transfer of an economic unit rule. The DGT ruled that the transaction is subject to tax because it does not involve the transfer of an organised structure of production factors.

In 6 key points

How it affects those involved

The ruling clarifies that the sale of individual assets related to a taxi business does not qualify for the VAT exemption for the transfer of a business, as it lacks the necessary organisational structure.

Lifecycle

2019-04-15PublishedPublished 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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