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V3138-14 ·20 November 2014 ·consulta-vinculante Medium impact
Tax

Financial lease accounting treatment must be applied to determine net income for Personal Income Tax

A taxpayer under the direct estimation method asks how to tax the acquisition of fixed assets through a financial lease. The DGT responds that the rules of Corporate Tax and the criteria of the General Accounting Plan must be followed.

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2014-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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