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A company that sources properties for production companies and provides refurbishment and catering services has asked whether it should apply Corporation Tax withholding to its invoices. The DGT has ruled that, as this is its regular economic activity, withholding is not applicable.
Cuestión planteada Si la factura que emita la entidad consultante a la productora por los servicios de búsqueda y localización del bien inmueble debe incluir la retención a cuenta del Impuesto sobre Sociedades.
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