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V4484-16 ·18 October 2016 ·consulta-vinculante Medium impact
FISCAL

Subject passive investment applies to supplies with installation and mounting constituting construction work

A construction company asks whether subject passive investment applies to material supplies with or without mounting. The DGT responds that it only applies when the supply includes installation and mounting constituting construction work.

In 6 key points

Lifecycle

2016-10-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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