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Una persona con pensión de incapacidad permanente absoluta consulta si puede aplicar el tipo reducido de IVA del 4% en la compra de un vehículo nuevo. La DGT explica que para acceder a este tipo se deben cumplir los requisitos legales y obtener el reconocimiento previo del derecho por parte de la Agencia Estatal de Administración Tributaria.
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