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V1115-16 21 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Sale of a taxi licence subject to VAT as it does not constitute an autonomous economic unit

A query was raised regarding whether the sale of a taxi licence, excluding vehicles, could be exempt from VAT under the transfer of a business asset. The DGT ruled that the transaction is subject to tax because the licence alone does not constitute an autonomous economic unit.

The question raised

Applicability of the non-taxability provision of Article 7.1 of Law 37/1992, due to the transfer of the entirety of the business assets.

The DGT's ruling

The transfer of a taxi license constitutes a supply of services subject to VAT when carried out by a professional in the course of their activity. The exemption from taxation due to the transfer of business assets does not apply because the license does not, in itself, constitute an autonomous economic unit capable of conducting an activity by its own means. The mere assignment of a right does not allow for the application of the non-taxability provision of Article 7.1 of Law 37/1992.

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