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A joint venture (UTE) inquired whether the regeneration of airport pavement allows for the application of the reverse charge mechanism. The DGT ruled that this mechanism only applies if the work is carried out as part of a construction or renovation project of a building and all other legal requirements are met.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º, letra f), de la Ley 37/1992.
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