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Una empresa consulta sobre la sujeción al IVA de arrendamientos de viviendas para uso turístico y la tributación de los servicios de intermediación de plataformas extranjeras. La DGT determina que la intermediación está sujeta al IVA al 21% y que las plataformas no establecidas son las sujetas pasivas, sin inversión del sujeto pasivo.
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