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V1089-21 ·26 April 2021 ·consulta-vinculante Medium impact
Tax

Confirmation of vessel delivery and conclusion of financial lease under Article 106 LIS

An entity sought clarification on whether the delivery of a vessel and the conclusion of a financial lease had occurred pursuant to Article 106 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) confirms that, based on the facts described, the vessel has been delivered and the lease has concluded.

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2021-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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