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V3033-14 ·5 November 2014 ·consulta-vinculante Medium impact
Tax

Joint compensation bodies acquire passive subject status through investment of passive subject

The consultant asks whether joint compensation bodies should charge VAT on contributions or whether the investment of the passive subject applies. The DGT responds that if joint compensation bodies act as entrepreneurs with the intention of using land for professional activities, the investment of the passive subject applies to urbanisation contributions.

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2014-11-05PublishedPublished 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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