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Una constructora consulta si la venta de una parcela con licencia para construir una vivienda puede tributar al 10% como operación global. La DGT señala que, si la entrega del terreno y la obra están tan vinculadas que no tienen utilidad aislada para el cliente, se consideran una única operación económica sujeta al tipo del 10%.
The tax team reviews your specific situation.
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