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V3320-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

No inversion of passive party where builder constructs home for personal use

An architect asks whether the passive party inversion mechanism applies when building a home for personal use. The DGT responds that, in the absence of intent to sell, assign or transfer, the promoter does not qualify as an entrepreneur or professional for this operation.

In 6 key points

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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