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V1413-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Transfer of auto-taxi licence exempt from VAT as it constitutes an autonomous economic unit

An auto-taxi licence holder requested clarification on whether the transfer of their licence and vehicle due to early retirement is subject to VAT. The DGT has determined that the transfer of the licence is not subject to the tax, as it constitutes an autonomous economic unit.

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2022-06-16PublishedPublished 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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