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V1809-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

Service expenses are deductible if accrual, accounting, and documentation requirements are met

A query was made regarding the deductibility of expenses for the provision of services. The DGT ruled that the expense is deductible provided it is attributed to the period in which it was accounting-accrued and its documentary justification is proven.

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2022-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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