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V0220-14 ·30 January 2014 ·consulta-vinculante Medium impact
Tax

Reduction in income from intangibles may apply if the assignee is a Ministry of Defence or Armed Forces

An aircraft manufacturer has enquired whether it can apply the 60% reduction on income from the assignment of intangibles when the assignee is a Ministry of Defence or an Armed Force. The DGT ruled that, although these entities do not carry out an economic activity in the strict sense, the use of intangibles in their defence functions allows for compliance with the legal requirement.

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2014-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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