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Un profesional de autotaxi en régimen simplificado consulta cómo declarar las cuotas por inversión del sujeto pasivo y cómo calcular la cuota mínima. La DGT aclara que estas cuotas se pueden declarar trimestralmente o en el último periodo del ejercicio, y que la cuota derivada del régimen es la mayor entre la diferencia de cuotas corrientes o la cuota mínima.
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