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V2372-21 ·20 August 2021 ·consulta-vinculante Medium impact
Tax

Requirements for applying the passive investor rule in construction or rehabilitation works execution

A gardening company asks whether its design and garden execution services can qualify for the passive investor rule. The DGT confirms that yes, provided the services are carried out for construction or rehabilitation of buildings between entrepreneurs.

In 6 key points

How it affects those involved

The rule allows gardening companies offering design and execution services for construction or renovation projects to benefit from the passive investor regime when providing services to other entrepreneurs.

Lifecycle

2021-08-20PublishedPublished 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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