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Una entidad propietaria de inmuebles consultó si la repercusión de gastos de suministros (pagados por ella pero a cargo del inquilino) era un suplido o una refacturación. La DGT determina que, al estar los contratos de suministros a nombre de la arrendadora, no son suplidos y deben integrarse en la base imponible del arrendamiento.
The tax team reviews your specific situation.
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