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V3110-14 ·18 November 2014 ·consulta-vinculante Medium impact
Tax

Passive investment in cultural services from non-resident companies depends on recipient's entrepreneur status

A municipality asks whether it is subject to VAT and whether passive investment applies when contracting cultural services from a Portuguese company. The DGT responds that passive investment depends on whether the municipality is considered an entrepreneur or professional.

In 6 key points

Lifecycle

2014-11-18PublishedPublished 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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