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Una sociedad constituida para adquirir una holding pregunta si puede deducir el IVA de los gastos de asesoría y si, en caso de fusión, se subrogaría en el derecho a la deducción. La DGT responde que, al ser una holding mixta, tiene derecho a la deducción proporcional y que la fusión podría estar no sujeta al IVA.
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