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The taxpayer asks whether the transfer of a photovoltaic plant (installations and energy rights) is subject to VAT. The DGT explains that the transaction shall be subject to the tax unless the transferred elements constitute an autonomous economic unit capable of carrying out an activity on its own.
Question raised: Liability for Value Added Tax on transactions.
The transfer of a photovoltaic plant is, in principle, a transaction subject to VAT. However, it may be not subject to tax if it involves the transfer of an autonomous economic unit, i.e., a set of tangible and intangible elements that allow for the conduct of a business activity by its own means. If the plant requires common elements or services from a solar park to function, it shall not be an autonomous unit and the transfer shall be subject to the tax.
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