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Una empresa que presta servicios de peritación de daños en inmuebles a aseguradoras pregunta si sus servicios están sujetos al IVA, considerando que subcontrata peritos en Canarias para inmuebles allí radicados. La DGT responde que, al ser servicios relacionados con bienes inmuebles situados en Canarias, no están sujetos al IVA por no formar las islas parte del territorio de aplicación del impuesto.
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