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V1410-15 ·5 May 2015 ·consulta-vinculante Medium impact
Tax

Companies in a temporary joint venture may opt for exemption from foreign positive income

The DGT clarifies that member companies of a temporary joint venture operating in Angola may apply for exemption from positive foreign income, provided legal requirements are met.

In 6 key points

Lifecycle

2015-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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