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Se consulta si una comunidad de propietarios puede deducir el IVA de sus gastos y cómo tributa el alquiler de la azotea. La DGT responde que el arrendamiento de la azotea convierte a la comunidad en empresario y sujeto pasivo de IVA, permitiéndole deducir el impuesto de los gastos vinculados a esa actividad.
The tax team reviews your specific situation.
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