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A company that designs and assembles audio reproduction devices, outsourcing component manufacturing to third parties, has enquired whether it may apply the tax relief provided for in Article 26 of Law 19/1994. The Directorate General for Taxes (DGT) has ruled that, as the entity carries out an industrial transformation activity through assembly, it may be eligible for said relief.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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