VAT on Free Transfer of Administrative Concession: Market Value Assessment

• The transmission of the concession is subject to VAT.
• The UTE is considered an entrepreneur.
• The concession is not a self-contained economic unit.
• The transmission is considered a service self-consumption.
• The VAT rate is 21%.
• The taxable base is the market value of the concession.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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