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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A query was raised regarding how income should be attributed and what reporting obligations entities under the income attribution regime that carry out an economic activity have. The DGT clarifies that partners receive income with the same nature as the entity's activity and that they must submit Form 184.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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