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The question arises whether declaring the intention to sell a property in a public deed affects the pro rata calculation. The DGT clarifies that if the property is used for leasing and is intended to be a means of exploitation for more than one year, it is considered an investment good, and its transfer does not count towards the pro rata.
This ruling provides legal certainty for taxpayers using real estate for leasing, ensuring that the eventual sale of such investment goods does not disrupt the VAT deduction pro rata calculation, provided the property is held for exploitation for over a year.
The tax team reviews your specific situation.
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