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V2464-17 3 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of a photovoltaic plant is subject to VAT only if it does not constitute an autonomous economic unit

A company has requested a ruling on whether the transfer of solar plants, including installations, maintenance contracts, and surface rights, is subject to VAT. The DGT indicates that liability depends on whether the transferred elements form an autonomous economic unit capable of conducting an activity on its own.

The question raised

Subjectivity to Value Added Tax of the operations.

The DGT's ruling

The transfer of a photovoltaic plant is subject to VAT if the transferred elements do not constitute an autonomous economic unit. If the transfer includes a set of elements sufficient to carry out an independent economic activity, the non-subjectivity due to the transfer of business assets shall apply. However, if the plant requires common elements or services from a solar park to function, the transfer shall be subject to the tax.

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