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V3117-16 ·5 July 2016 ·consulta-vinculante Medium impact
Tax

Economic advantage of the supply regime included in the Canary Islands tax rebate base

A query was raised regarding whether aid from the specific supply regime (REA) can be integrated into income to apply the rebate under Article 26 of Law 19/1994. The DGT has determined that, as it is an advantage that must be passed on to the end user, it forms part of the sale price and the resulting income.

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2016-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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