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V0124-14 ·21 January 2014 ·consulta-vinculante Medium impact
Tax

Application of passive investor investment in urbanisation construction or rehabilitation works

A fiduciary compensation board asks whether the passive investor investment applies to urbanisation works it has contracted. The DGT clarifies that this mechanism applies when specific conditions regarding the contractor's status as an entrepreneur and the nature of the work are met.

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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