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A query was raised regarding whether the individual transfer of taxi or VTC licences, excluding the vehicle, is subject to VAT. The DGT has determined that, following Supreme Court case law, these transfers are not subject to the tax.
Cuestión planteada Si la transmisión de estas licencias de forma individual, sin ir acompañada de la transmisión del vehículo, se encuentra sujeta al Impuesto sobre el Valor Añadido.
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