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LOW
FISCAL

La primera entrega de una vivienda por un promotor está sujeta al IVA con el tipo reducido del 10%

V1316-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1316-25
Published
14 Jul 2025

Lifecycle

2025-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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