Skip to content
Back to index
V1364-23 22 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Inversion of the passive party applies to real estate transfer during insolvency process

A consultancy company seeks to acquire a commercial premises from another merchant company undergoing insolvency liquidation. The DGT determines that, as this involves a real estate transfer during an insolvency process, the rule of inversion of the passive party applies.

The question raised

Whether the reverse charge rule provided for in Article 84.One.2º.e) of Law 37/1992 would apply to said delivery.

The DGT's ruling

The transfer of real estate by an insolvent entity in the liquidation phase of insolvency proceedings is subject to the reverse charge rule pursuant to Article 84.One.2º.e), first indent, of Law 37/1992. This scenario encompasses all real estate transfers occurring within the scope of insolvency proceedings, both in the common phase and the liquidation phase.

Book your free first meeting