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V1239-15 ·23 April 2015 ·consulta-vinculante Medium impact
Tax

Subject passive investment only applies to construction or building rehabilitation

A restoration company asks whether fitting out its premises at airports and stations qualifies for subject passive investment. The DGT responds that it only applies if the works are part of the overall construction or rehabilitation of the building.

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2015-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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