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Una empresa consulta sobre la calificación de un arrendamiento operativo de embarcaciones y buques de recreo, así como los coeficientes de amortización aplicables en el Impuesto sobre Sociedades. La DGT aclara que, al no haber cláusula de transferencia de propiedad vinculante, la operación es una prestación de servicios para el IVA y determina los coeficientes de amortización según la eslora de los vehículos.
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