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V0196-26 ·30 January 2026 ·consulta-vinculante Low impact
FISCAL

La transmisión de un local tras un arrendamiento ininterrumpido de más de dos años se considera segunda o ulterior entrega, estando sujeta pero exenta de IVA

Lifecycle

2026-01-30PublishedPublished 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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