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V1136-19 ·24 May 2019 ·consulta-vinculante Medium impact
Tax

Transfer of taxi licence and vehicle is not subject to VAT if they constitute an autonomous economic unit

A taxi cooperative requested clarification on whether the sale of a licence together with its vehicle, and the transfer of these to members upon dissolution, were subject to VAT. The DGT ruled that these operations are not subject to VAT as they constitute a transfer of an economic unit.

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2019-05-24PublishedPublished 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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