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Una entidad consultó si la adjudicación de viviendas a los comuneros tras disolver una comunidad de bienes promotora estaba sujeta a IVA y si era deducible el impuesto soportado. La DGT responde que la adjudicación es una entrega de bienes sujeta al impuesto y que el tipo aplicable depende de la aptitud de la vivienda.
The tax team reviews your specific situation.
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