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A construction company asks whether renting cranes and containers with driver allows applying the passive subject investment. The DGT responds that these operations do not constitute construction executions and therefore the mechanism does not apply.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley del Impuesto sobre el Valor Añadido.
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