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A property owner renting out a dwelling seeks clarification on the VAT rate applicable to renovation works following an earthquake. The DGT has determined that, as a landlord, she acts as a business entity and cannot benefit from the reduced renovation rate unless the specific requirements for building rehabilitation are met.
Cuestión planteada Tipo impositivo aplicable a las ejecuciones de obras reseñadas, teniendo en cuenta las consideraciones anteriores.
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