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V0289-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

Requirements for applying the passive subject investment in building rehabilitation

A constructor asks whether the passive subject investment applies to the rehabilitation of a property on a rural estate. The DGT states that all legal requirements must be met, including that the works constitute rehabilitation and that the recipient acts as a business operator or professional.

In 6 key points

How it affects those involved

The requirement for all legal conditions to be met ensures that the passive subject investment mechanism is only applicable in cases of genuine rehabilitation carried out by qualified professionals or entrepreneurs.

Lifecycle

2018-02-07PublishedPublished 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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