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V0634-14 ·10 March 2014 ·consulta-vinculante Medium impact
Tax

Inversion of the passive subject applies to building a loft for a fruit warehouse

The consultant asks whether building a loft to expand a fruit buying and selling warehouse constitutes an investment by the passive subject or if it is an accessory construction in an agricultural enterprise. The DGT determines that the investment of the passive subject applies because the work is not considered an accessory construction in an agricultural enterprise.

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2014-03-10PublishedPublished 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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