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The DGT confirms that expenses for services rendered physically by a non-resident company's staff can be deducted under Article 36.2 of the LIS, provided the services constitute use of technical industries and other providers carried out in Spain.
Cuestión planteada Si los gastos derivados de los servicios prestados físicamente por el personal de la sociedad no residente pueden incluirse en la base de deducción conforme a lo dispuesto en el artículo 36.2.2º de la LIS.
Los gastos por servicios de personal de una sociedad no residente son aptos para la base de deducción si se consideran utilización de industrias técnicas y otros proveedores. Para que estos gastos se integren, deben realizarse en territorio español, lo que ocurre cuando los servicios se prestan efectivamente en España, independientemente de la nacionalidad del proveedor. Si los servicios se prestan parcialmente en España, solo se incluirá la parte correspondiente a los servicios realizados en dicho territorio.
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