Skip to content
V3716-15 ·25 November 2015 ·consulta-vinculante Medium impact
FISCAL

Passive investor investment applies only to devices falling under specific tariff classifications

The DGT confirms that passive investor investment only applies to electronic book readers and their components if classified under specific tariff headings such as mobile phones, consoles, portable computers or tablets.

In 5 key points

How it affects those involved

The rule limits passive investor investment to devices specifically classified in tariff headings for mobile phones, consoles, portable computers or tablets.

Lifecycle

2015-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact