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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company based in Malta asks whether a new entity could benefit from the reduced gaming tax in Ceuta or Melilla. The DGT clarifies that both fiscal residence and real presence are required, with the latter subject to a factual assessment by the Administration.
The fiscal team reviews your specific situation.
Partner-attended · reply within 24 business hours
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