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V2304-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

Investment of the passive party applies to installation and assembly of children's games in construction projects

A subcontractor installing children's games in a multi-sports complex asks whether the investment of the passive party applies. The DGT confirms it does, provided the requirements for real estate construction execution are met.

In 6 key points

Lifecycle

2015-07-23PublishedPublished 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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