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La consultante pregunta si una comunidad de bienes puede aplicar la inversión del sujeto pasivo en obras de construcción y si los ingresos de viviendas turísticas son rendimientos del capital. Hacienda responde que la inversión es posible si la comunidad actúa como empresario y cumple los requisitos de la obra, y que los ingresos son rendimientos del capital al no haber servicios hoteleros ni empleados.
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