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A company asked whether the investment of the passive party in VAT applies to operations between a main contractor and its subcontractors. The DGT responds that it applies if the works are considered execution of a construction project and the legal requirements are met.
Cuestión planteada Aplicación de la inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido a las operaciones formalizadas entre el contratista principal y sus subcontratistas.
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