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V3389-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Civil societies may apply rental attribution regime if dissolved in 2016

A civil society meeting 2016 requirements for corporate tax may inquire whether it can apply the 19th transitional provision of the LIRPF. The DGT confirms it can retain the rental attribution regime if it agrees to dissolution and liquidation within the first six months of 2016.

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2016-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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