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V2245-14 ·2 September 2014 ·consulta-vinculante Medium impact
Tax

Enterprise owners must apply passive investor investment to urbanisation payments

A municipality asks whether VAT should be charged on urbanisation payments under a cooperative system. The DGT replies that, if owners are entrepreneurs, passive investor investment applies.

In 6 key points

Lifecycle

2014-09-02PublishedPublished 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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