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V3315-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the passive subject investment in real estate construction executions

A construction company asks whether renting cranes and containers with driver allows applying the passive subject investment. The DGT responds that these operations do not constitute construction executions and therefore the mechanism does not apply.

In 5 key points

How it affects those involved

The mechanism for passive subject investment does not apply to crane and container rentals with driver, as these are not considered construction executions.

Lifecycle

2020-11-06PublishedPublished 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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