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V1838-15 ·11 June 2015 ·consulta-vinculante Medium impact
Tax

Tax treatment of subsidies for non-residents depends on purpose and accounting rules

A non-resident asks how subsidies received for vineyard restructuring in Galicia should be taxed. The DGT states that, as earnings from economic activity via a permanent establishment, the taxable base is determined under Corporate Income Tax and accounting rules.

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2015-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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