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Un particular consulta el tipo de IVA aplicable a la instalación de un ascensor para accesibilidad y a los servicios de arquitectura para los proyectos técnicos. La DGT determina que la entrega del ascensor y las obras de instalación pueden tributar al 10% bajo ciertos requisitos, pero los honorarios de los arquitectos tributan al 21%.
The tax team reviews your specific situation.
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