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Una Mancomunidad de municipios consulta si los servicios de reparación y arrendamiento que presta a sus miembros están sujetos al IVA. La DGT determina que si la contraprestación tiene naturaleza tributaria o si se cumplen las condiciones de la Ley de Contratos del Sector Público, las prestaciones no están sujetas al impuesto.
The tax team reviews your specific situation.
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