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V1998-25 ·24 October 2025 ·consulta-vinculante Medium impact
Tax

Contributions to the CJPB are not included in the Double Taxation Convention between Spain and Uruguay

A query is made as to whether contributions to the CJPB are covered by the Convention for the avoidance of double taxation between Spain and Uruguay. The DGT responds that, as the CJPB is a non-state public law entity, said contributions are not taxes and fall outside the scope of the convention.

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2025-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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