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Una empresa consulta si la transmisión de un terreno (solar) a cambio de la extinción de una deuda conlleva la inversión del sujeto pasivo. La DGT responde que, al ser un terreno edificable, la operación está sujeta a IVA y podría aplicar la inversión si el inmueble está afectado por un derecho de garantía y el adquirente es empresario o profesional.
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