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La consultante pregunta qué tipo de IVA se aplica a la creación y suministro de una biografía personalizada en PDF mediante un sistema automático. La DGT responde que el suministro de libros electrónicos es un servicio prestado por vía electrónica y que, si la actividad es una ejecución de obra con resultado inmediato de un libro, se aplica el tipo del 4%.
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