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V2021-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Tax liability depends on activity carried out in Spain; IRPF deductions require link to income

A professional asks about registration in IAE for market research services and the deductibility of foreign legal services in IRPF. The DGT states that IAE applies only if the activity is carried out in Spain and that IRPF expenses are deductible if linked to the activity and meet legal requirements.

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2014-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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