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Una comunidad de propietarios consulta si la reparación de ascensores puede tributar al tipo reducido de IVA y si la empresa debe desglosar el coste de los materiales. La DGT explica que para obras de renovación y reparación en edificios destinados a vivienda, el tipo del 10% es aplicable si el coste de los materiales aportados no excede el 40% de la base imponible.
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