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Una promotora inmobiliaria consulta sobre el momento de acogerse al régimen especial de arrendamiento de viviendas y el tratamiento del IVA por cambio de afectación. La DGT aclara que la opción no tiene efectos si no se cumple la actividad principal de arrendamiento y detalla la aplicación de la inversión del sujeto pasivo y los tipos de IVA.
The tax team reviews your specific situation.
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