Real Decreto 828/2013, de 25 de octubre, por el que se modifican el Reglamento del Impuesto sobre el Valor Añadido.
Página 10 del BOE
http://www.boe.es/boe/dias/2013/10/26/pdfs/BOE-A-2013-11216.pdf
http://aparcamientodiscapacitados.blogspot.com.es/2013/10/modificacion-del-iva-superreducido-para.html
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