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V0377-18 ·14 February 2018 ·consulta-vinculante Medium impact
Tax

Legal entities cannot defer instalment payments of CIT or VAT without proving they have not collected the relevant amounts

A federation has enquired whether legal entities may apply the debt deferral regime intended for self-employed individuals to Corporate Income Tax (CIT) and VAT. The Directorate General for Taxes (DGT) clarifies that specific prohibitions exist for these taxes regarding legal entities.

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2018-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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