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V2312-22 ·2 November 2022 ·consulta-vinculante Medium impact
Tax

The reverse charge mechanism for the taxable person applies to real estate transfers carried out during the execution of an insolvency agreement

The taxpayer asks whether they must continue to apply the reverse charge mechanism to their real estate transfers while executing an approved insolvency agreement. The DGT responds that the rule remains applicable to all real estate transfers occurring within the framework of the insolvency proceedings, including the agreement phase.

In 6 key points

Lifecycle

2022-11-02PublishedPublished 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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