Skip to content
V1468-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Application of passive investment requires buyer to have deduction right

A teaching centre carrying out exclusively VAT-exempt activities asks whether passive investment can apply to the purchase of a commercial premises. The DGT responds that passive investment is not possible because the buyer lacks the right to deduction.

In 6 key points

Lifecycle

2021-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact