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V1652-25 ·15 September 2025 ·consulta-vinculante Low impact
Tax

Commissions for the assignment of sports exploitation are subject to Corporate Income Tax as they constitute an economic activity

Lifecycle

2025-09-15PublishedPublished 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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