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Una institución católica consulta el tratamiento del IVA, ITP y Sociedades de la constitución de derechos de superficie con entrega de obras y su posterior reversión. La DGT determina que la operación está sujeta a IVA como prestación de servicios y que las rentas por cánones o alquileres están exentas en el Impuesto sobre Sociedades para entidades sin fines lucrativos.
The tax team reviews your specific situation.
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