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Un socio de una cooperativa de viviendas pregunta si las aportaciones adicionales para posibles contingencias futuras están sujetas al IVA. La DGT responde que, si estas aportaciones están destinadas a cubrir costes que inciden en el precio final de las viviendas, se consideran pagos anticipados de la entrega de la vivienda y, por tanto, están sujetas al impuesto.
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