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V2832-18 26 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión gratuita

Free transfer of electrical installations to a supplier is not subject to VAT under specific regulatory conditions

A homeowners' association has enquired whether the free transfer of electrical installations, carried out by them, to a supply company is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the transfer is not subject to tax, as it constitutes a mandatory transfer required by sector-specific legislation.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios de cesión gratuita efectuados por la consultante.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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