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V2466-17 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 if it does not constitute an autonomous economic unit

The taxpayer asks whether the transfer of solar photovoltaic plants through a merger is subject to VAT. The DGT indicates that the transaction will be subject to the tax if the transferred elements do not form an autonomous economic unit capable of carrying out an activity on its own.

The question raised

Subjectivity to Value Added Tax on 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. For non-taxability to apply, the set of goods and rights must allow for the independent conduct of an economic activity. 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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