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An immovable company asks about IVA deductibility in a social rental housing construction project under surface right. The DGT states that the establishment of surface right and the reversal of buildings have specific treatments, and deductibility depends on whether the operations entitle the taxpayer to deduct.
The ruling establishes specific rules for IVA deductibility in social housing projects under surface right, depending on the nature of the operations carried out.
The tax team reviews your specific situation.
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