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A company that participated in the development of a building wishes to sell a property that was allocated to it. The DGT has determined that the transaction is subject to VAT due to the entity's status as a developer, and that the reduced rate applies if the property is suitable for residential use.
Cuestión planteada Sujeción de la referida transmisión al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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