Descagar .xls

Option Explicit

Function ListaComunes(a As Range, b As Range)
Dim objDic As Object, c As Range, temp(), k&

ReDim temp(1 To Application.Max(a.Count, b.Count))
Set objDic = CreateObject("Scripting.Dictionary")
  For Each c In b:  objDic.Item(c.Value) = c.Value: Next c
   k = 0
    For Each c In a
     If c.Value <> "" And objDic.exists(c.Value) Then
      k = k + 1
      temp(k) = c.Value
     End If
  Next c
 ListaComunes = Application.Transpose(temp)
End Function