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V0598-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

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

The DGT determines that greenhouses are not considered buildings for VAT purposes.

In 5 key points

How it affects those involved

The construction of greenhouses in agricultural farms does not trigger passive subject investment under VAT.

Lifecycle

2014-03-06PublishedPublished 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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