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V1663-22 11 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of VTC licences alone is subject to VAT if the transferor owns vehicle fleets

The applicant inquired whether the individual transfer of VTC licences is subject to VAT. The DGT ruled that if the transferor is a company operating vehicle fleets with material and human resources, the transfer of licences without other elements constitutes a mere assignment of rights subject to the tax.

The question raised

Whether the transfer of these licenses, without being accompanied by other elements, is subject to Value Added Tax.

The DGT's ruling

The transfer of VTC licenses is subject to VAT when carried out by entities holding vehicle fleets that possess other material and human resources for their activity. In this case, the transfer of the license without other elements does not constitute an autonomous economic unit, but rather a mere assignment of rights. The non-subjectivity provided in Article 7.1 of Law 37/1992 does not apply if a business in operation is not transferred. Supreme Court jurisprudence regarding non-subjectivity is reserved for cases where the transferor used the license to carry out their activity independently.

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