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V3204-21 ·23 December 2021 ·consulta-vinculante Low impact
FISCAL

La reducción del 5% por gastos de gestión en la exención del art. 21 LIS no impide la aplicación de la no sujeción del art. 108 LIS

Lifecycle

2021-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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