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V2763-14 ·14 October 2014 ·consulta-vinculante Medium impact
Tax

No application of passive party inversion in wastewater treatment plant delivery

A municipal society asks whether the delivery of expansion works for a wastewater treatment plant is subject to passive party inversion in VAT. The DGT determines that this mechanism does not apply as the works are not derived from direct contracts between promoter and contractor.

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2014-10-14PublishedPublished 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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