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Un creador de contenido audiovisual pregunta si sus ingresos por monetización en plataformas irlandesas están sujetos al IVA y cómo rectificar si ya lo ha repercutido. La DGT determina que, al ser el cliente un empresario en Irlanda, la operación no está sujeta al IVA español y explica cómo recuperar lo ingresado indebidamente.
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