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V5145-26 ·13 July 2026 ·consulta-vinculante Low impact
Tax

El gasto por incentivos basado en instrumentos de patrimonio es deducible en la entidad que recibe los servicios, pero su deducibilidad fiscal se difiere al momento del pago

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2026-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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