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V3097-23 ·27 November 2023 ·consulta-vinculante Medium impact
Tax

Transfer of assets and resources for photovoltaic projects is not subject to VAT if it constitutes an autonomous economic unit

A solar plant construction company has enquired whether the transfer of machinery, employees, and contracts for renewable projects is subject to VAT. The DGT has ruled that the transaction is not subject to the tax as it constitutes an autonomous economic unit.

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2023-11-27PublishedPublished 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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