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V2441-14 ·17 September 2014 ·consulta-vinculante Medium impact
Tax

No retention in corporate tax on film prizes; IRNR retention depends on double taxation treaties

A public entity asks whether taxes should be withheld on economic prizes given to film distributors or producers. The DGT states that no corporate tax retention applies if the prize is for economic activity and assesses IRNR retention based on the existence of double taxation treaties.

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2014-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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