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Una sociedad consulta si el IVA pagado indebidamente por operaciones no sujetas es un crédito comercial y cuál es su tratamiento en el Impuesto sobre Sociedades. La DGT responde que no existe relación jurídico-tributaria en estos pagos y que su tratamiento fiscal dependerá de su contabilización y del cumplimiento de los requisitos de deducibilidad de pérdidas por deterioro.
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