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The query asks whether machinery and equipment in a sports centre should be included in ICIO taxable base. The DGT responds that technical elements inseparable from the project, part of the urban licensing plan, and lacking independent identity from the building, must be included.
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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