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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company with only a rented property leased to its sole shareholder (resident in Germany) asks how to tax income and expenses. The DGT responds that income must be adjusted to market value due to the relationship, and expenses will only be deductible if they meet the requirements of accrual, correlation, accounting records, and justification.
The tax team reviews your specific situation.
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