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New guides on the latest Spanish tax and immigration developments.
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La consultante pregunta si puede imputar temporalmente ingresos y gastos de contratos de software y mantenimiento mediante la periodificación contable. La DGT responde que el tratamiento contable será el mismo para el Impuesto sobre Sociedades, siempre que se determine primero si actúa como principal o como agente.
The tax team reviews your specific situation.
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