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V4795-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

No obligation to withhold Corporation Tax when paying income to a local council

A professional operating a bar under an administrative contract has enquired whether they must apply withholding tax when paying the fee to the municipality. The DGT has ruled that there is no obligation to withhold because local councils are exempt entities for Corporation Tax purposes.

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2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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