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V3988-15 ·15 December 2015 ·consulta-vinculante Medium impact
Tax

Brazilian company's sports intermediation revenues may be taxable in Spain

A Brazilian entity provides intermediation services for the purchase of a footballer's rights. The DGT determines that these revenues may be subject to Spanish tax under the Income Tax on Non-Residents, as professional services are used on Spanish territory.

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2015-12-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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