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V2432-21 ·22 September 2021 ·consulta-vinculante Low impact
Tax

La restitución de bienes por nulidad de una operación no constituye una entrega sujeta a IVA, sino una resolución de la operación original

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2021-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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