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V0366-22 ·24 February 2022 ·consulta-vinculante Low impact
Tax

El promotor es el sujeto pasivo del IVA en la entrega de un local de nueva construcción, salvo que concurran supuestos de inversión del sujeto pasivo

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2022-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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