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V0436-18 ·20 February 2018 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies to construction and urbanisation works

The consultant asks whether fencing, concrete slabs, walls and roofs are subject to the inversion of the passive party. The DGT responds that this mechanism applies to works of construction when their purpose is urbanisation or the construction/rehabilitation of buildings.

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2018-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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