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Un Ayuntamiento consulta si la compra de un terreno industrial no urbanizado para destinarlo a viario, zonas verdes y aparcamiento gratuito está sujeta o exenta de IVA. La DGT señala que, aunque la entrega de terrenos en curso de urbanización suele estar sujeta, existe una exención para los destinados exclusivamente a parques, jardines públicos o superficies viales de uso público.
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