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V0012-21 ·4 January 2021 ·consulta-vinculante Low impact
FISCAL

Las entregas de edificaciones en construcción están sujetas al IVA, mientras que las terminadas pueden estar exentas o sujetas según su naturaleza

Lifecycle

2021-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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