Dependent dels productes o serveis que entregui o presti l’empresa, s’haurà d’aplicar un tipus d’IVA o un altre (IVA general, reduït i súper-reduït). Només en alguns casos excepcionals, la normativa reconeix exempcions. Fora d’aquestes exempcions reconegudes per la llei, la resta ha de facturar amb IVA.
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