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V0717-21 ·26 March 2021 ·consulta-vinculante Low impact
FISCAL

El devengo del IVA en ejecuciones de obra para la Administración se produce en el momento del cobro de las certificaciones

Lifecycle

2021-03-26PublishedPublished 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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