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V1807-20 ·8 June 2020 ·consulta-vinculante Medium impact
FISCAL

Purchases of real estate by passive investor do not count in prorata calculation

A real estate developer asks whether purchases of property funded by the passive investor should be included in the prorata calculation. The DGT responds that only transactions carried out by the passive investor are counted, not those funded by them.

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2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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