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A property owners' association inquired whether it could apply passive investment to rehabilitation works after a fire. The DGT responded that, as it does not act as an entrepreneur or professional but on behalf of property owners, the association is a final consumer.
Cuestión planteada La consultante solicita aclaración de la contestación vinculante de 5 de septiembre de 2025, consulta número V1576-25, formulada anteriormente, en relación con la contestación vinculante V2583-12 referenciada en la consulta inicial que considera promotor de edificaciones a una comunidad de propietarios, y según entiende la consultante tendría la condición de empresario a los efectos de aplicar la inversión del sujeto pasivo en los términos del art. 84-uno-2º-f).
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