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V1364-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies to real estate transfer during insolvency process

A consultancy company seeks to acquire a commercial premises from another merchant company undergoing insolvency liquidation. The DGT determines that, as this involves a real estate transfer during an insolvency process, the rule of inversion of the passive party applies.

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2023-05-22PublishedPublished 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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