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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asks in which exercise the 2020 and 2021 rent reductions should be charged following a final judgment in 2024. Hacienda responds that the expense is deductible in the accounting period of its incurrence or, if no prior provision was made, in the year when the liability from the judgment is recognised.
The tax team reviews your specific situation.
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