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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company inquired whether payments to an Irish entity for pre-installed ATM software were subject to Spanish taxation. The DGT determines that, as the software is standard with no adaptation or reproduction rights, the payment qualifies as a business benefit and not as a royalty.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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