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Un consultante con incapacidad permanente absoluta desea adquirir un vehículo nuevo para uso personal y pregunta si puede aplicar el tipo del 4% de IVA. La DGT responde que para aplicar dicho tipo reducido es necesario cumplir los requisitos legales y obtener el reconocimiento previo del derecho por parte de la Agencia Estatal de Administración Tributaria.
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