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V4623-16 ·31 October 2016 ·consulta-vinculante Medium impact
Tax

Application of passive subject investment in works carried out by UTE partners

An association asks whether passive subject investment applies to operations billed by UTE partners to the UTE itself. The DGT confirms that it does apply in cases involving works execution or personnel assignment related to construction or urbanisation, regardless of whether the contractor is a UTE partner.

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Lifecycle

2016-10-31PublishedPublished 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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