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V1788-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

Reverse charge mechanism does not apply to ancillary constructions for agricultural holdings

A query was raised regarding whether the construction of agricultural storage sheds or livestock stables is subject to the reverse charge mechanism. The DGT determines that this depends on whether the construction is classified as a building or an ancillary construction.

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2014-07-09PublishedPublished 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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