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Se consulta sobre el tratamiento del IVA y el IRPF por el alquiler de un terreno rústico para instalar una planta fotovoltaica. La DGT determina que la operación está sujeta a IVA al tipo general y que los ingresos tributan como rendimientos de capital inmobiliario sin retención de IRPF.
The tax team reviews your specific situation.
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