Skip to content
V0149-14 ·23 January 2014 ·consulta-vinculante Medium impact
Tax

No application of passive subject investment in greenhouse construction for agricultural farms

A construction company asks whether passive subject investment applies when building greenhouses for agricultural clients. The DGT responds that greenhouses are not considered buildings for VAT purposes.

In 5 key points

Lifecycle

2014-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact