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V2205-16 ·23 May 2016 ·consulta-vinculante Medium impact
Tax

Handover of a desalination plant following concession resolution is subject to VAT based on prior use

A company sought clarification on whether the handover of a desalination plant to the Administration following the resolution of a concession, along with the compensation received, was subject to VAT. The DGT ruled that the handover of the installation is a taxable operation, but its exemption will depend on whether the building was used for two years.

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2016-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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