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V2624-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

No applicable inversion of passive subject in cleaning, floor polishing and rubble removal services

A construction finishing company inquired whether its cleaning, floor polishing and rubble removal services were subject to the inversion of the passive subject. The DGT responds that, as these are service provisions and not works execution, the mechanism does not apply.

In 6 key points

How it affects those involved

The mechanism of inversion of the passive subject does not apply to cleaning, floor polishing and rubble removal services, which are considered service provision rather than execution of works.

Lifecycle

2015-09-08PublishedPublished 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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