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V0289-18 7 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Requirements for applying the passive subject investment in building rehabilitation

A constructor asks whether the passive subject investment applies to the rehabilitation of a property on a rural estate. The DGT states that all legal requirements must be met, including that the works constitute rehabilitation and that the recipient acts as a business operator or professional.

The question raised

Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido.

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