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V3165-18 12 December 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Requirements for applying the passive investor mechanism in personal assignments for immovable works

A company providing construction services and engaging personal assignments asks whether the passive investor mechanism applies. The DGT responds that the mechanism is applicable if the requirements for urbanisation, construction or rehabilitation works are met.

The question raised

Cuestión planteada Si a dichas cesiones de personal les resulta de aplicación el mecanismo de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.

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