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V0816-26 ·13 April 2026 ·consulta-vinculante Low impact
Tax

La existencia de control por una entidad sin naturaleza mercantil impide aplicar el tipo reducido del 15% en el IS

Lifecycle

2026-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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