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V4623-16 31 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Application of passive subject investment in works carried out by UTE partners

An association asks whether passive subject investment applies to operations billed by UTE partners to the UTE itself. The DGT confirms that it does apply in cases involving works execution or personnel assignment related to construction or urbanisation, regardless of whether the contractor is a UTE partner.

The question raised

Cuestión planteada Las que se relacionan en los hechos.

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