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V1912-21 ·18 June 2021 ·consulta-vinculante Medium impact
Tax

Transfer of a taxi licence is not subject to VAT, even if the vehicle is not transferred

A professional inquired whether the individual sale of a taxi licence, excluding the vehicle, is subject to VAT. The DGT determined that, according to Supreme Court jurisprudence, the transfer of the licence is not subject to the tax as it does not constitute a supply of goods, even in the absence of other means of production.

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2021-06-18PublishedPublished 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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