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Una sociedad de inversión consulta si puede aplicar la exención de dividendos sin limitaciones y si los pagos a cuenta-partícipes son deducibles. La DGT responde que la exención está condicionada al cumplimiento de los requisitos legales y contables, y analiza la deducibilidad según la naturaleza del contrato de cuentas en participación.
The tax team reviews your specific situation.
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