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V0039-15 ·12 January 2015 ·consulta-vinculante Medium impact
Tax

No withholding tax on Corporation Tax for interest derived from an economic activity

A financing entity has enquired whether it should be subject to withholding tax on Corporation Tax regarding the interest it receives. The Directorate General for Taxes (DGT) has ruled that if the returns derive from an economic activity, they should not be subject to withholding.

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2015-01-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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