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Se consulta si la cesión de derechos de crédito de fondos de titulización que no son empresarios en el IVA está sujeta y exenta en el ITPAJD. La DGT determina que, si el fondo no es empresario en el IVA, la operación está sujeta por transmisiones patrimoniales onerosas pero queda exenta por ser una transmisión de títulos que documentan préstamos.
The tax team reviews your specific situation.
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