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V4648-16 ·3 November 2016 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies to sports quay construction if recipient is entrepreneur or professional

A consultancy firm asks whether building a sports quay allows the application of the passive party's investment. The DGT responds that, as the quay is an edification, this mechanism applies whenever the recipient is an entrepreneur or professional.

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2016-11-03PublishedPublished 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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