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V0320-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Inversion of the passive subject not applicable to garage works in property communities

A property community asks whether carrying out works to build parking spaces allows the application of the passive subject inversion. The DGT responds that it does not, as the community does not act as a trader or professional.

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2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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