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V1572-24 ·26 June 2024 ·consulta-vinculante Medium impact
Tax

Inversion of passive subject applies to industrial shipbuilding if conditions met

A construction company asks whether the passive subject investment applies to the building of an industrial ship. The DGT confirms that this mechanism applies if the recipient is a business owner or professional and the construction requirements are met.

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2024-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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