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A company has requested clarification on whether the acquisition of an administrative concession for a service station, including its material assets and staff, is subject to VAT or Transfer Tax (ITP). The Directorate-General for Taxes (DGT) ruled that the transfer of the concession constitutes a supply of goods subject to VAT if it is transferred as an autonomous economic unit, and further analysed the applicability of Transfer Tax in relation to VAT rules.
This ruling clarifies the tax treatment for the transfer of administrative concessions, establishing that the inclusion of assets and personnel can trigger VAT if the transfer is deemed an autonomous economic unit, rather than being subject to Transfer Tax.
The tax team reviews your specific situation.
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