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V0849-24 ·23 April 2024 ·consulta-vinculante Low impact
FISCAL

The special regime under Article 93 of the LIRPF requires that income is not obtained through a permanent establishment in Spain

Lifecycle

2024-04-23PublishedPublished 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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