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Una sociedad de responsabilidad limitada sin ánimo de lucro consulta si su método para periodificar ingresos y gastos, buscando un resultado contable nulo, genera diferencias con la base imponible. La DGT responde que la base imponible es el resultado contable corregido y que la correlación ingresos-gastos no puede usarse para forzar un resultado cero.
The tax team reviews your specific situation.
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