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V4764-16 ·10 November 2016 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive party applies to kitchen cabinets and appliances in new builds under certain conditions

A real estate developer asks whether the sale and installation of kitchen cabinets and appliances is subject to the inversion of the passive party. The DGT responds that it applies whenever the installation constitutes part of construction work and the goods are incorporated into the building.

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2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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