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V1134-21 ·28 April 2021 ·consulta-vinculante Medium impact
Tax

Transfer of energy plant operations is subject to VAT and the investor is the taxable person

A query was raised regarding VAT liability and the obligation to issue invoices when transferring the operation of energy plants in exchange for rent. The DGT determines that these transfers constitute services subject to VAT and that the investor holding the usufruct is the taxable person.

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2021-04-28PublishedPublished 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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