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V3298-17 ·27 December 2017 ·consulta-vinculante Medium impact
FISCAL

Application of passive party investment in construction works under Article 84.1.2.f of Law 37/1992

The consultant asks whether passive party investment applies to their construction work on buoys and fencing, whether as contractor or subcontractor. Tax authorities confirm it applies to urbanisation, building or rehabilitation works, but not to isolated repairs or maintenance contracts.

In 6 key points

How it affects those involved

Passive party investment applies to construction projects involving urbanisation, building or rehabilitation of buildings, excluding isolated repairs or maintenance contracts.

Lifecycle

2017-12-27PublishedPublished 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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