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V0916-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Inversion of passive subject possible in tourism rental property rehabilitation before rental starts

A property owner asks whether passive subject investment can be applied to rehabilitation works on a property intended for tourist rental before starting the rental activity. The DGT confirms this is possible, provided the rehabilitation requirements are met and the owner is an entrepreneur or professional.

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2022-04-28PublishedPublished 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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