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V2317-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Transfer of taxi licences is exempt from VAT, even without the transfer of the vehicle

A query was raised regarding whether the individual transfer of taxi licences, separate from the vehicle, is subject to VAT. The DGT has determined that, in accordance with Supreme Court case law, this transaction is not subject to the tax.

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2021-08-16PublishedPublished 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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