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Una comunidad de propietarios pregunta si una reparación de un cerramiento puede tributar al tipo reducido del 10% de IVA, dado que el coste de los materiales era inferior al 40%. La DGT explica que, si no es una obra de rehabilitación, se puede aplicar el tipo del 10% si el destinatario es una comunidad de propietarios y el coste de los materiales no excede el 40% de la base imponible.
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