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Licences granted to electricity producers are not subject to transfer and stamp duty
14 de abril, 2016
1. Background
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Judgment in appeal no. 1170/2014 of the Supreme Court (Judicial Review Division, Second Chamber) of 17 February 2016 does not uphold an appeal against the judgment of the High Court of Galicia, which quashed a decision of the Galician Treasury requiring, from a company licensed to produce electricity with wind farms, payment of 912,013.35 euros, including 132,916.12 euros in late payment interest, as settlement of the Spanish Transfer and Stamp Duty (under the category of asset transfers for good and valuable consideration) and without prejudice to the initiation of tax-default penalty proceedings…
 ,
Judgment in appeal no. 1170/2014 of the Supreme Court (Judicial Review Division, Second Chamber) of 17 February 2016 does not uphold an appeal against the judgment of the High Court of Galicia, which quashed a decision of the Galician Treasury requiring, from a company licensed to produce electricity with wind farms, payment of 912,013.35 euros, including 132,916.12 euros in late payment interest, as settlement of the Spanish Transfer and Stamp Duty (under the category of asset transfers for good and valuable consideration) and without prejudice to the initiation of tax-default penalty proceedings…
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