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V2180-22 ·18 October 2022 ·consulta-vinculante Medium impact
Tax

Turnover for customer relations expenditure limits shall be the commission received for intermediation

A query was raised regarding how to calculate the turnover of an entity acting as an intermediary in lottery distribution to apply the limit on the deductibility of customer relations expenses. The DGT ruled that, as it acts on behalf of another, the turnover comprises only the remuneration for intermediation services.

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2022-10-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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