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Un arquitecto que presta servicios a través de una sociedad civil profesional en Panamá pregunta si la retención del 7,5% debe tratarse como un gasto o como deducción por doble imposición. La DGT determina que, al ser una entidad en régimen de atribución de rentas, la retención se deduce en la imposición personal del socio.
The tax team reviews your specific situation.
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