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V0088-21 ·25 January 2021 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies to industrial building rehabilitation if legal requirements are met

A grain and agriculture trader asks whether the rehabilitation of his industrial warehouses after a damage event is subject to the passive party investment mechanism. The DGT responds that this mechanism applies whenever the works comply with the legal requirements for building rehabilitation.

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2021-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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