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Una entidad mercantil consulta si la constitución de una servidumbre de paso aéreo o un arrendamiento sobre una finca rústica para instalaciones eléctricas está sujeta o exenta de IVA. La DGT responde que la operación está sujeta al impuesto pero goza de la exención aplicable a terrenos rústicos.
The tax team reviews your specific situation.
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