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V2415-20 ·14 July 2020 ·consulta-vinculante Medium impact
Tax

Taxable, exempt and non-taxable transactions by location must be included in the pro rata calculation

The query asks whether taxable and exempt transactions (domestic and EU) must be included in the denominator of the general pro rata calculation. The DGT rules that all transactions form part of the total volume of operations, and their inclusion in either the numerator or denominator will depend on whether they grant a right to deduction.

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2020-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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