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Una sociedad pregunta si puede deducir las nuevas cuotas de IVA que su proveedor le repercute mediante facturas rectificativas tras una inspección que invalidó el régimen especial de agricultura, ganadería y pesca. La DGT responde que es posible si se cumplen ciertos requisitos de rectificación y que las cuotas seguirán el régimen general de deducciones.
The tax team reviews your specific situation.
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