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V2283-24 ·28 October 2024 ·consulta-vinculante Medium impact
Tax

Transfer of taxi licence and vehicle is not subject to VAT if it constitutes an autonomous economic unit

A taxi driver requested clarification regarding the tax treatment of the transfer of their licence and vehicle. The DGT ruled that the transaction is not subject to VAT if the elements form an autonomous economic unit, and that the reduction for the transfer of business assets under Personal Income Tax (IRPF) does not apply as the legal requirements are not met.

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2024-10-28PublishedPublished 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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