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V3158-17 ·5 December 2017 ·consulta-vinculante Medium impact
Tax

DGT does not classify professional company simulation and warns of adjustments to related-party transactions

A professional seeks guidance on whether forming a company of which she is the sole shareholder and director constitutes a valid choice of economic model or a simulation. The DGT states that it is not responsible for classifying simulation and warns that transactions between the company and the shareholder may be subject to tax adjustments.

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2017-12-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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