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V0155-21 ·2 February 2021 ·consulta-vinculante Medium impact
Tax

Seizure of commercial or lease credits must be executed in accordance with tax regulations

A query was raised regarding the obligation to comply with the seizure of commercial or lease credits. The DGT ruled that the seizure must be executed strictly according to the law and that private contractual clauses cannot alter tax obligations.

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2021-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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