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Una empresa alemana consultó si la compra de un terreno de regadío en España para plantación de árboles estaba sujeta a IVA. La DGT explica que, aunque la entrega de terrenos rústicos suele estar exenta, es posible renunciar a esa exención para que la operación esté sujeta y el adquirente sea el sujeto pasivo.
The tax team reviews your specific situation.
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