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Se consulta si las derramas exigidas por una junta de compensación para cubrir costes de urbanización están sujetas a IVA. La DGT responde que, si la junta actúa como fiduciaria sin recibir la propiedad de los terrenos, los servicios de urbanización son prestaciones sujetas a IVA que la junta debe repercutir a los miembros.
The tax team reviews your specific situation.
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