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V0913-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Topographic services not considered execution of works for passive party investment

An engineering topography company asked whether on-site assistance should be invoiced through passive party investment. The DGT responds that topographic work does not constitute execution of works and must be taxed at the general rate of 21%.

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2016-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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