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A company installing payment systems at service stations asks whether its activities are subject to the passive investor rule. The DGT responds that it applies when supply includes installation and forms part of a construction or rehabilitation project, but not for maintenance services or isolated spare parts supply.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992 a las operaciones efectuadas por el consultante.
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