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An engineering and programming company asks whether its services are subject to passive party investment in metro projects. The DGT explains that specific conditions regarding the nature of the contract and the project object must be met for this mechanism to apply.
Cuestión planteada Si a dichas prestaciones de servicios que va a realizar la consultante les resultará de aplicación la regla de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
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