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LOW
FISCAL

La potestad tributaria sobre rentas de sociedades españolas de residentes en España recae en España, salvo cláusula de reserva del Convenio con EE. UU.

V0948-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0948-25
Published
29 May 2025

Lifecycle

2025-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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