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V2377-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Fiscal ordinance determines whether licence fee deduction applies to full or reduced ICIO rate

The DGT confirms that the fiscal ordinance specifies whether the licence fee deduction applies to the full or reduced ICIO rate.

In 6 key points

Lifecycle

2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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