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Una consultante pregunta si puede computar pérdidas patrimoniales latentes en un fondo de inversión luxemburgués que invierte en Rusia mediante una transmisión onerosa o lucrativa. La DGT responde que las transmisiones a título gratuito no permiten computar pérdidas patrimoniales y advierte sobre el riesgo de simulación si el fin es meramente fiscal.
The tax team reviews your specific situation.
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