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Una empresa consultó si la ampliación de una subestación eléctrica para conectar una planta de hidrógeno permitía aplicar la inversión del sujeto pasivo. La DGT determina que la instalación provisional no aplica el mecanismo por su carácter temporal, pero la definitiva sí podría, si se considera edificación o rehabilitación.
The tax team reviews your specific situation.
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