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The query asks whether certain equipment for a sports centre should be included in the ICIO taxable base. The DGT explains that the taxable base is the material execution cost, and that machinery is included if it constitutes technical elements inseparable from the construction project.
Cuestión planteada Se plantea si determinados elementos o aparatos, que se van a incorporar en el centro deportivo, se deben integrar en la base imponible del impuesto.
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