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V2056-16 ·12 May 2016 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive party not applicable to welding for prefabricated house anchoring

A company asks whether welding components for anchoring prefabricated houses allows the inversion of the passive party. The DGT responds that it does not apply because such work lacks the legal nature of construction works.

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2016-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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