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V2726-16 ·15 June 2016 ·consulta-vinculante Medium impact
FISCAL

Application of passive investor rule to payment system installation works

A company installing payment systems at service stations asks whether its activities are subject to the passive investor rule. The DGT responds that it applies when supply includes installation and forms part of a construction or rehabilitation project, but not for maintenance services or isolated spare parts supply.

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Lifecycle

2016-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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