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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer queried whether they should be taxed on income from an entity under the income attribution regime for the 2018 tax year after ceasing to be a partner on 1 January of that year. The DGT ruled that, as they were not a partner from the start of the period, they are not entitled to any income from said entity.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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