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A Spanish company has requested a ruling regarding the tax nature of a British Limited Liability Partnership (LLP) and its treatment. The Directorate General for Taxes (DGT) has determined that an LLP has a legal nature analogous to Spanish entities subject to the pass-through tax regime.
Cuestión planteada 1º) Si la entidad LLP tiene una naturaleza jurídica idéntica o análoga a la de las entidades en régimen de atribución de rentas constituidas de acuerdo con las leyes españolas.
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