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V1010-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

Investment by passive party depends on installation type

A local council asks whether electrification works in an industrial plot allow passive party investment. The DGT clarifies that eligibility depends on the nature of the installation and whether it occurs during urbanisation.

In 6 key points

Lifecycle

2016-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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