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Una entidad mercantil consulta sobre sus obligaciones de facturación y registro tras empezar a arrendar un inmueble para uso profesional y otro para vivienda. La DGT aclara que el uso profesional está sujeto a IVA y requiere factura si el destinatario es empresario, mientras que el uso de vivienda está exento y no obliga a facturar salvo petición del inquilino.
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