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V0161-17 ·24 January 2017 ·consulta-vinculante Low impact
Tax

La sucursal no debe incluirse en el grupo fiscal si se procede a su cierre en el primer período impositivo iniciado a partir del 1 de enero de 2015

Lifecycle

2017-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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