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V1495-14 ·9 June 2014 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party does not apply if municipality acts neither as entrepreneur nor professional

A local council asks whether the inversion of the passive party applies to the rehabilitation of a municipally operated building under administrative concession. The DGT replies that, since the council does not act as an entrepreneur or professional, such inversion does not apply.

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2014-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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