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V1812-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Valuation by another administration does not affect Corporate Tax

A company asks whether it can use a rural property value set by the Tax Agency of the Balearic Islands as market value. The DGT responds that such valuation has no effect on Corporate Tax.

In 5 key points

How it affects those involved

The valuation by a different tax authority does not influence the corporate tax base.

Lifecycle

2021-06-09PublishedPublished 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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