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V2580-19 ·19 September 2019 ·consulta-vinculante Medium impact
Tax

The state-owned company directly managing motorways is a substitute taxpayer for IBI

A state-owned company inquired whether, due to the direct management of motorway operations through an agreement, it was a taxpayer for IBI. The DGT responds that, being a public entity with management responsibilities, it acts as a substitute for the taxpayer.

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2019-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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