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V1552-22 ·28 June 2022 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies to immovable deliveries in insolvency proceedings

An insolvency company asks whether the inversion of the passive party applies to immovable deliveries planned under its agreement. The DGT confirms that it does, as the rule applies to immovable transfers at any stage of the insolvency process.

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2022-06-28PublishedPublished 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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