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V1654-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Assignment of radio frequency usage rights by a concessionaire is subject to 21% VAT

A company that leases radios and commercialises radio frequencies has requested a ruling on the taxation of its operations. The DGT has determined that while the initial granting of radio frequencies by the Administration is not subject to VAT, subsequent assignments made by the company to third parties are taxable.

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2022-07-08PublishedPublished 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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