Skip to content
V0511-23 ·3 March 2023 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party does not apply without execution of guarantee

A developer asks whether the passive party inversion mechanism applies to advance payments and final payment in a tourist apartment promotion. The DGT examines the applicability of Article 84.1.2.e of the VAT Law in this context.

In 5 key points

Lifecycle

2023-03-03PublishedPublished 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