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New guides on the latest Spanish tax and immigration developments.
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Un consultante pregunta si puede incluir en su declaración de 2022 los gastos de un contrato de asesoramiento iniciado en 2021. La DGT responde que los rendimientos y gastos deben imputarse al periodo de su devengo según la normativa del Impuesto sobre Sociedades.
The tax team reviews your specific situation.
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