Skip to content
V3089-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Transfer of solar farm without technical-administrative support is subject to VAT

A company inquired whether the transfer of a photovoltaic solar farm (including assets, licences, and contracts) is exempt as an economic unit. The DGT ruled that, because the management contract was terminated prior to the sale, there is no autonomous economic unit, and the transaction is therefore subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies that the mere transfer of assets without the continuity of management and administrative support does not constitute an autonomous economic unit, thereby disqualifying the transaction from VAT exemption.

Lifecycle

2018-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact