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Una entidad con actividad exenta de IVA pregunta si el IVA que no puede deducir en sus gastos y compras es deducible en el Impuesto sobre Sociedades. La DGT responde que, al no haber norma especial, el IVA no deducible se integra en el coste de los bienes o servicios y sigue la deducibilidad del gasto principal.
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