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A company established to acquire a holding company has queried whether it can deduct VAT on advisory fees and whether, in the event of a merger, it would subrogate into the right to deduction. The DGT ruled that, as a mixed holding, it is entitled to proportional deduction and that the merger could be exempt from VAT.
Cuestión planteada 1. Derecho a deducir los gastos de asesoría por la compra de las participaciones.
Una entidad holding con intervención en la gestión de sus filiales es una holding mixta y tiene condición de empresario. Los gastos de adquisición de participaciones y gastos generales son deducibles en la medida en que participe en la gestión de sus filiales. Si no participa en la gestión de alguna, debe aplicar un criterio de reparto razonable. En caso de fusión que constituya transmisión de unidad económica autónoma, el adquirente se subroga en el derecho a la deducción.
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