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A pharmacist inquires about the VAT rate applicable to the construction of a building comprising commercial premises and residential units, as well as the treatment of the reverse charge mechanism. The DGT rules that the 10% rate depends on the residential area exceeding 50% of the total area and that the reverse charge mechanism applies if the inquirer is acting as a business entity.
Cuestión planteada 1.-Tipo impositivo aplicable a las ejecuciones de obras reseñadas.
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