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Una entidad mercantil consulta si la venta de un solar con un expediente de licencia de obra abierto permite aplicar la inversión del sujeto pasivo. La DGT determina que, si el terreno es solar o tiene obras de urbanización iniciadas, la entrega está sujeta a IVA y puede aplicarse la inversión del sujeto pasivo si existe una afección real por cargas urbanísticas.
The tax team reviews your specific situation.
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