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V2442-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a solar photovoltaic installation is subject to VAT as it does not constitute an autonomous economic unit

An individual producing electricity through a solar installation intends to transfer it to a company. The DGT has ruled that the transaction is subject to VAT because the installation, on its own, does not constitute an autonomous economic unit without the common elements of the solar park and technical support.

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Lifecycle

2020-07-16PublishedPublished 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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