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V2374-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Subsidiary liability is limited to the portion of the debt relating to contracted works or services

A query was raised regarding the scope of subsidiary liability in successive contracting under the General Tax Law. The Directorate-General for Taxes (DGT) clarifies that such liability applies only to the portion corresponding to the works or services subject to the contract or subcontract.

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2024-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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