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V0434-16 3 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prorrata de deducción

Treatment of the denominator in the pro rata calculation for the transfer of credit rights

The applicant asks how the transfer of credit rights affects the calculation of their deduction pro rata. The DGT determines that only the capital gain obtained from the assignment should be included in the denominator.

The question raised

Cuestión planteada Importe a incluir en la prorrata.

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