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V1353-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Corporation Tax withholdings may be deducted even if the payer has not applied them or has applied them for a lower amount

A company sought clarification on the consequences of its sublessee failing to apply or pay Corporation Tax withholdings. The DGT ruled that the recipient is entitled to deduct the required withholding if the failure to apply it is attributable to the payer.

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2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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