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El consultante pregunta por la tributación en IVA e IRPF de un inmueble que alquila a una asociación para formación y a particulares para uso vacacional. La DGT resuelve que el alquiler vacacional está exento de IVA y es rendimiento de capital en IRPF, mientras que el alquiler a la asociación está sujeto a IVA al 21% y puede ser actividad económica o capital según se cumplan requisitos.
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