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V1663-22 ·11 July 2022 ·consulta-vinculante Medium impact
Tax

Transfer of VTC licences alone is subject to VAT if the transferor owns vehicle fleets

The applicant inquired whether the individual transfer of VTC licences is subject to VAT. The DGT ruled that if the transferor is a company operating vehicle fleets with material and human resources, the transfer of licences without other elements constitutes a mere assignment of rights subject to the tax.

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2022-07-11PublishedPublished 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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