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V0434-16 ·3 February 2016 ·consulta-vinculante Medium impact
Tax

Treatment of the denominator in the pro rata calculation for the transfer of credit rights

The applicant asks how the transfer of credit rights affects the calculation of their deduction pro rata. The DGT determines that only the capital gain obtained from the assignment should be included in the denominator.

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2016-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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