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V0244-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

Inversion of passive party applies to water and sewer mains in urbanisation processes

A company asked whether carrying out water and sewer mains installation allows the application of the inversion of the passive party. The DGT responds that this mechanism applies if such works are carried out within an urbanisation process of land.

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2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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