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gravar
El sujeto pasivo vendrá obligado a justificar la cuantía efectiva de los gastos contemplados en la letra c) del párrafo primero y no podrá proceder a la deducción del IVA que, eventualmente, los hubiera gravado. | The taxable person must furnish proof of the actual amount of the expenditure referred to in point (c) of the first paragraph and may not deduct any VAT which may have been charged. |
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