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V0622-15 ·19 February 2015 ·consulta-vinculante Medium impact
Tax

Equalised payments to non-resident entities may be deductible corporate expenses

A company inquired whether equalised payments to non-resident entities could be considered deductible expenses and whether the treatment differs if accounted for net or separately. The DGT confirms that such payments are deductible if they comply with general deductibility rules and do not arise from the status of a shareholder.

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2015-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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