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Un propietario de un terreno rústico pregunta si los demás copropietarios pueden deducirse el IVA de la electricidad y reparaciones de una instalación de riego común si los recibos están a su nombre. La DGT responde que es posible siempre que se emitan facturas o duplicados que desglosen la base imponible y la cuota de IVA correspondiente a cada uno de los destinatarios.
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