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V1212-25 ·4 July 2025 ·consulta-vinculante Low impact
Tax

La maquinaria y elementos de una obra solo integran la base imponible del ICIO si son elementos técnicos inseparables de la propia obra

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2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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