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Se consulta si un certificado específico es suficiente para acreditar que los buques y tripulantes cumplen los requisitos de exención en IRPF. La DGT indica que la exención aplica a buques de empresas en el REBECA registrados en la UE/EEE bajo ciertas condiciones, pero no valora la suficiencia de la prueba.
The fiscal team reviews your specific situation.
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