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V4485-16 ·18 October 2016 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive party not applicable to supply of uninstalled goods

A company inquired whether supplying lighting elements for a rehabilitation project allowed the inversion of the passive party. The DGT responded that, as the company did not carry out installation and mounting, the operation constitutes only a supply of goods and not the execution of works.

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

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