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El consultante pregunta si la compra de un local comercial para alquilar está sujeta a IVA y si puede deducir dicho impuesto. La DGT responde que, si se renuncia a la exención de la segunda entrega de edificaciones, la operación estará sujeta y el adquirente será el sujeto pasivo.
The tax team reviews your specific situation.
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