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El consultante pregunta si la compra de mercancía en China inicia su actividad empresarial y permite deducir el IVA sin haber vendido nada, y si el Incoterm DDP afecta a la deducción. La DGT responde que la adquisición con intención de negocio inicia la actividad y permite la deducción, pero que si el sujeto es minorista y debe aplicar el recargo de equivalencia, no podrá deducir el IVA.
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