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LOW
FISCAL

La prescripción del plazo de rectificación impide la repercusión del IVA tras la exclusión del régimen especial

V2307-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2307-25
Published
26 Nov 2025

Lifecycle

2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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