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V3165-18 ·12 December 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the passive investor mechanism in personal assignments for immovable works

A company providing construction services and engaging personal assignments asks whether the passive investor mechanism applies. The DGT responds that the mechanism is applicable if the requirements for urbanisation, construction or rehabilitation works are met.

In 6 key points

Lifecycle

2018-12-12PublishedPublished 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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