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V4830-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Inversion of passive subject not applicable if recipient is not an entrepreneur or professional

A property owners' association asks whether the passive subject investment applies to urbanisation contracts on land. The DGT replies that it does not apply because the association is not acting as an entrepreneur or professional, and the works do not appear to meet the requirements of new urbanisation or substantial renovation.

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2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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