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V1921-24 ·3 September 2024 ·consulta-vinculante Medium impact
Tax

DGT unable to rule on transfer of cultural tax credits due to contradictory information provided

A foundation has enquired whether it may apply the tax deduction for live performances and transfer it to third-party investors in accordance with the Corporate Income Tax Act. The DGT is unable to provide a ruling because the information regarding the destination of the profits is contradictory.

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2024-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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