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V1194-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

No tax adjustments required for the transitory use of a third-party collection account

A gambling company has enquired whether using a transitory accounting account to record the portion of collections belonging to hospitality establishments has tax implications. The DGT has ruled that, when using the direct estimation method, no adjustments to the accounting profit are necessary.

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2019-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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