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V0569-16 ·10 February 2016 ·consulta-vinculante Medium impact
Tax

Loan transfers to recipients outside the Community generate deduction rights and are included in the pro rata numerator

The inquiry examines the treatment of loan transfers and the acquisition of real estate in satisfaction of debt for VAT pro rata purposes. The DGT rules that transfers to entrepreneurs outside the Community generate a right to deduction and are included in the numerator, whereas those carried out within national territory are included in the denominator.

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2016-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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