Skip to content
V4282-16 ·5 October 2016 ·consulta-vinculante Medium impact
Tax

Inversion of the passive subject does not apply to sand and earth transport for a contractor

A physical person engaged in transporting soil and sand asks whether the inversion of the passive subject applies when working for a contractor. The DGT responds that it does not apply because transporting sand and soil does not constitute the execution of a construction project.

In 6 key points

Lifecycle

2016-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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