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Una empresa consulta qué tipo de IVA se aplica a las obras de reforma en cuatro viviendas rurales destinadas al alquiler turístico. La DGT aclara que para aplicar el tipo reducido del 10% en rehabilitación, la edificación debe ser apta para vivienda, sin que la falta de cédula de habitabilidad sea un impedimento si se acredita su aptitud por otros medios.
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