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V4022-15 ·16 December 2015 ·consulta-vinculante Medium impact
Tax

Marruecos recovery of retention depends on whether services are deemed canons or business benefits

A Spanish company asks how to recover a 10% retention in Morocco for services rendered there. The DGT explains that if the services are canons, retention up to 10% may be legal; however, if they are business benefits without a permanent establishment, retention is unjustified and recovery must be requested in Morocco.

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2015-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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