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Una sociedad francesa que adquiere edificios para arrendarlos como oficinas consulta su condición de empresario y el tratamiento del IVA. La DGT determina que no tiene establecimiento permanente si no dispone de medios humanos y técnicos propios para la gestión y que, tras la reforma de 2023, es el sujeto pasivo del impuesto.
The tax team reviews your specific situation.
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