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A query was raised regarding whether the individual transfer of taxi licences, separate from the vehicle, is subject to VAT. The DGT has determined that, in accordance with Supreme Court case law, this transaction is 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.
La transmisión de una licencia de auto-taxi no se encuentra sujeta al IVA por no constituir una entrega de bienes, aplicando el supuesto de no sujeción del artículo 7.1º de la Ley 37/1992. Según la jurisprudencia del Tribunal Supremo, resulta irrelevante que la licencia no vaya acompañada de otros medios de producción materiales o humanos, como el vehículo. El elemento imprescindible para la continuidad de la actividad es la posesión de la licencia administrativa.
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