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A public hospital has requested guidance on applying the pro rata rule when performing healthcare activities (exempt) and space leasing (taxable). The DGT explains that differentiated sectors may exist if activities have different CNAE codes and their deduction percentages differ by more than 50 percentage points.
Cuestión planteada Aplicación de la Regla de prorrata, y en su caso, la regla general o especial.
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