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V1797-21 ·9 June 2021 ·consulta-vinculante Low impact
Tax

La restitución de un bien por nulidad de contrato no es una entrega sujeta a IVA, sino una resolución de la operación original

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2021-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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