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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company inquired whether it could claim a tax deduction for trade receivables that its Colombian subsidiary was unable to pay. The DGT ruled that, as the entities are related parties, the deduction is only permissible if the debtor is in insolvency proceedings and has entered the judicial liquidation phase.
The tax team reviews your specific situation.
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