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V5478-16 ·28 December 2016 ·consulta-vinculante Medium impact
FISCAL

Application of passive party investment in construction and subcontracts

A subcontractor carrying out finishes, cladding and door installations in an industrial building asks whether passive party investment applies. The DGT confirms it does, if the conditions for carrying out construction or rehabilitation work are met.

In 6 key points

How it affects those involved

Subcontractors involved in construction or rehabilitation projects may benefit from passive party investment if the conditions are satisfied.

Lifecycle

2016-12-28PublishedPublished 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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