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V1931-16 ·4 May 2016 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive subject not applicable to modular detachable units

A company inquired whether installing prefabricated and detachable units for construction services allowed the application of passive subject investment. The DGT responds that it does not, as such units do not qualify as buildings since they are not permanently attached to the ground.

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Lifecycle

2016-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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