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V0118-14 ·21 January 2014 ·consulta-vinculante Medium impact
Tax

Concessionaire of a public work deemed promoter for passive investment in VAT

The consultation examines the application of passive investment in construction and urbanisation works. The DGT determines that a concessionaire of a public work is considered a promoter and sets out the conditions under which the passive investment mechanism applies.

In 6 key points

Lifecycle

2014-01-21PublishedPublished 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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