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V0003-18 ·8 January 2018 ·consulta-vinculante Medium impact
Tax

Insolvency administrators must file withholding tax returns if the debtor fails to do so or lacks management powers

An insolvency administrator inquired whether they must file Corporate Tax withholding tax returns on behalf of the debtor or merely inform the Tax Agency (AEAT). The Directorate-General for Taxes (DGT) ruled that the obligation to file depends on whether the debtor retains their management powers.

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2018-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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