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V3460-19 ·18 December 2019 ·consulta-vinculante Medium impact
Tax

Transfer of an auto-taxi licence subject to VAT if no autonomous economic unit is transferred

A consultant who retired seven years ago intends to transfer an auto-taxi licence. The DGT has determined that the transaction is subject to VAT because the licence alone does not constitute an autonomous economic unit capable of carrying out an activity on its own.

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Lifecycle

2019-12-18PublishedPublished 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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