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Una asociación de empresas del sector del automóvil consulta si la reventa de vehículos usados debe tributar por el cien por cien de la base imponible o solo por el cincuenta por ciento, y si es aplicable el régimen especial de bienes usados. Hacienda responde que, al estar los vehículos afectos totalmente a la actividad comercial de los revendedores, se debe aplicar el régimen general sobre el cien por cien de la contraprestación.
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