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V2887-14 ·29 October 2014 ·consulta-vinculante Medium impact
Tax

Deduction of Moroccan source tax on corporate income possible

A Spanish company asked whether it had sufficient documentation to deduct corporate tax withheld in Morocco for services rendered. The DGT confirms that deduction is possible if the income is included in the taxable base and the tax paid is supported by admissible evidence.

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2014-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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