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V1473-20 ·19 May 2020 ·consulta-vinculante Medium impact
Tax

Commercial transfer of rail infrastructure subject to VAT

A public entity inquired whether the onerous transfer of rail infrastructure to third parties (via rental fees) and the leasing of movable assets are subject to VAT. The DGT responds that these operations are subject to VAT and that the exemption for public administrations does not apply.

In 6 key points

How it affects those involved

Such transactions are subject to VAT, removing the exemption typically granted to public administration transfers.

Lifecycle

2020-05-19PublishedPublished 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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