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V0710-16 ·23 February 2016 ·consulta-vinculante Medium impact
Tax

Payments between consortium members for additional goods and services may be deductible expenses for Corporate Tax

A query was raised regarding whether amounts paid between members of a consortium to offset additional goods and services are deductible for Corporate Tax purposes. The DGT ruled that these amounts are deductible expenses provided they comply with general deductibility rules and the corresponding income is included in the tax base.

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2016-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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