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V3181-18 ·13 December 2018 ·consulta-vinculante Medium impact
Tax

No applicable inversion of passive subject in non-construction land transport services

The consultant asks whether its land transport and unloading services at landfills are subject to passive subject inversion. The DGT responds that, as these services do not constitute construction works, the rule does not apply.

In 6 key points

How it affects those involved

The rule on passive subject inversion does not apply to land transport and unloading services that are not considered part of construction works.

Lifecycle

2018-12-13PublishedPublished 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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