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V0568-17 ·6 March 2017 ·consulta-vinculante Low impact
Tax

La cesión de un derecho de uso y disfrute sobre un puesto de atraque puede estar sujeta a la retención del 3% del IRNR si tiene naturaleza real

Lifecycle

2017-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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