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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asks whether it can deduct in Corporate Income Tax the accounting provision for the cost of restoring urban planning legality to certain plots following an agreement with the City Council. The DGT responds that it will be deductible provided it is not an implicit or constructive obligation and meets the requirements of accrual and substantiation.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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