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V1523-26 ·12 June 2026 ·consulta-vinculante Low impact
Tax

El devengo del IVA en la transmisión de activos intangibles se produce en la transmisión, permitiendo el uso de una base imponible provisional

Lifecycle

2026-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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