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V2283-24 28 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · unidad económica autónoma

Transfer of taxi licence and vehicle is not subject to VAT if it constitutes an autonomous economic unit

A taxi driver requested clarification regarding the tax treatment of the transfer of their licence and vehicle. The DGT ruled that the transaction is not subject to VAT if the elements form an autonomous economic unit, and that the reduction for the transfer of business assets under Personal Income Tax (IRPF) does not apply as the legal requirements are not met.

The question raised

Tax treatment regarding VAT and Personal Income Tax (IRPF) of the business asset transfer operation, specifically, whether the reduction provided in the Seventh Additional Provision of the Personal Income Tax Law is applicable.

The DGT's ruling

The transfer of a set of tangible and intangible elements constituting an autonomous economic unit capable of carrying out a business activity is not subject to VAT. In the case of the taxi license and the vehicle, it is considered that the necessary organizational structure for non-subjectivity exists. Regarding Personal Income Tax (IRPF), the capital gain from the transfer of the license cannot benefit from the reduction provided in the Seventh Additional Provision if it is not motivated by retirement, permanent disability, sector restructuring, or transfer to relatives up to the second degree.

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