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A taxpayer sought guidance on how to tax a situation where an error in an investment fund's net asset value resulted in a higher gain than originally reported. The Directorate General for Taxes (DGT) ruled that the authentic net asset value on the date of the transaction must be applied.
This ruling clarifies that tax obligations must reflect the actual economic reality of the transaction based on the correct net asset value, rather than the erroneous figure initially reported.
The tax team reviews your specific situation.
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