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V4620-16 ·31 October 2016 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive party not applicable to office furniture supply

A company asked whether supplying and installing office furniture for a developer allows the inversion of the passive party. The DGT responds that it is not applicable because the furniture is not incorporated into the building and is considered a mere delivery of goods.

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2016-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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