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A teaching centre carrying out exclusively VAT-exempt activities asks whether passive investment can apply to the purchase of a commercial premises. The DGT responds that passive investment is not possible because the buyer lacks the right to deduction.
Cuestión planteada Conocer si a la citada operación le podría ser de aplicación la regla de inversión del sujeto pasivo contenida en la Ley del Impuesto sobre el Valor Añadido.
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