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V1269-20 ·6 May 2020 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive party applied to commissions from non-established real estate intermediaries

A property owner leasing for tourism seeks clarification on the application of the passive party's investment in commissions from two non-established intermediary companies. The DGT determines that the owner is the passive party and must file Model 309 if the conditions of the Regulation are met.

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2020-05-06PublishedPublished 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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