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V0855-22 ·21 April 2022 ·consulta-vinculante Medium impact
Tax

DGTC does not determine if production is foreign but outlines conditions for deduction in corporate tax

A Spanish producer asked whether a services contract with a US company qualifies the production as foreign. The DGTC states it is not competent to classify the production but explains the conditions for applying the deduction under article 36.2 of the Corporate Income Tax Act.

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2022-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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