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A gardening company asks whether its design and garden execution services can qualify for the passive investor rule. The DGT confirms that yes, provided the services are carried out for construction or rehabilitation of buildings between entrepreneurs.
Cuestión planteada Aclaración del concepto de ejecución de obra y necesidad de que los trabajos de jardinería formen parte del proyecto de construcción del arquitecto para que se les aplique la inversión del sujeto pasivo. Posibilidad de que a estos efectos sea válido el proyecto de paisajismo que realizan los técnicos del vivero.
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