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Una consignataria de buques consultó si las tasas de ayuda a la navegación (T-0) y del buque (T-1) que factura a los armadores están sujetas o exentas de IVA. La DGT determina que, al existir un vínculo directo con los servicios de consignación, estas tasas deben formar parte de la base imponible de la prestación de servicios.
The tax team reviews your specific situation.
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