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La consultante pregunta si la refacturación de tasas portuarias (T-0, T-1 y TRD) de forma independiente a otros servicios supone un cambio de criterio y desde cuándo es aplicable. La DGT confirma que existe un cambio de criterio y que dicha refacturación está sujeta al IVA.
The tax team reviews your specific situation.
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