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V0397-14 ·14 February 2014 ·consulta-vinculante Medium impact
Tax

Inversion of the passive subject does not apply to auxiliary sheds in agricultural operations

An farmer asks whether building a shed for storing machinery and products in an agricultural activity is subject to the inversion of the passive subject. The DGT responds that, as it is not considered a building, this rule does not apply.

In 5 key points

How it affects those involved

The rule on inversion of the passive subject does not apply to auxiliary structures in agricultural operations.

Lifecycle

2014-02-14PublishedPublished 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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