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A company entered into an expropriation agreement for land in exchange for future plots; however, as urbanisation proved unfeasible, these will be replaced by cash payments. The DGT has ruled that the City Council must rectify the VAT originally charged and the company must rectify its deduction.
Cuestión planteada Procedimiento para la rectificación de las cuotas del Impuesto sobre el Valor Añadido originariamente repercutidas y actuaciones que deba realizar la entidad consultante para dicha rectificación.
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