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V0242-14 31 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Transfer of an auto-taxi licence together with its vehicle may be outside the scope of VAT

A taxi driver has enquired whether the sale of one of their auto-taxi licences, together with the corresponding vehicle, is exempt from VAT. The DGT has determined that the transaction is not subject to the tax, as it constitutes an autonomous economic unit.

The question raised

Application of the non-subjectivity assumption of Article 7.1 of Law 37/1992 to said operation.

The DGT's ruling

The transfer of an auto-taxi license and its vehicle constitutes an autonomous economic unit capable of carrying out an activity by its own means. Therefore, the operation is not subject to VAT pursuant to Article 7.1 of Law 37/1992, provided that the acquirer maintains the assets used for the conduct of a business or professional activity.

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