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Un propietario consulta el tratamiento fiscal de un contrato de arrendamiento de un local comercial con opción de compra. La DGT aclara que en el IRPF se producen dos hechos distintos (la concesión de la opción y la posterior compraventa) y que en el IVA la operación pasa de ser prestación de servicios a entrega de bienes cuando se ejerce la opción.
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