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V1276-17 ·26 May 2017 ·consulta-vinculante Medium impact
Tax

Subject passive investment applies to the whole unit if console and accessories form a functional unit

The consultant asks whether the rule of subject passive investment applies to the sale of video consoles with free games and refactured transport. Hacienda responds that investment applies to the entire set if the elements are indivisible and form a functional unit; otherwise, only to the console.

In 6 key points

Lifecycle

2017-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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