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V2112-18 ·17 July 2018 ·consulta-vinculante Medium impact
Tax

GEBI deduction allowed from IRNR taxable base

A Gibraltar company asks whether the GEBI paid is deductible from IRNR taxable base upon immovable property sale. The DGT confirms it is deductible for both income and capital gains, provided the right has not prescribed.

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Lifecycle

2018-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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