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V1882-14 ·14 July 2014 ·consulta-vinculante Medium impact
Tax

Embassies and foreign representation bodies not required to declare corporate tax or form 347

An embassy or foreign representation body enquired whether it should file corporate tax returns and form 347. The DGT has clarified that it does not qualify as a tax liable entity and is not required to submit form 347 for its extraterritorial activities.

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2014-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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