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A renovation company asks whether it must apply the inversion of the passive subject to public bodies and its subcontractors. The tax authority confirms that inversion does not apply to public bodies since they are not entrepreneurs, but it does apply to subcontractors if legal requirements are met.
Cuestión planteada Aplicación de la inversión del sujeto pasivo a los trabajos realizados por los subcontratistas para la sociedad consultante.
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