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V0699-17 ·21 March 2017 ·consulta-vinculante Medium impact
Tax

Inapplicability of 95% reduction due to non-vigent events and treaty norms

The DGT states that it cannot assess situations based on non-occurred facts or non-vigent legislation.

In 5 key points

Lifecycle

2017-03-21PublishedPublished 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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