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V4830-16 10 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Inversion of passive subject not applicable if recipient is not an entrepreneur or professional

A property owners' association asks whether the passive subject investment applies to urbanisation contracts on land. The DGT replies that it does not apply because the association is not acting as an entrepreneur or professional, and the works do not appear to meet the requirements of new urbanisation or substantial renovation.

The question raised

Cuestión planteada Inversión del sujeto pasivo.

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