tributar
En caso de entidades extranjeras, se requiere que la empresa participada haya tributado por el beneficio a un impuesto similar al IS con tipo de gravamen de al menos el 10% o residir en una jurisdicción con Convenio para evitar la doble imposición con España. | In the case of foreign companies, the investee must have paid corporate income tax or a similar tax at a rate of at least 10%, or be domiciled in a jurisdiction that has entered into a tax treaty with Spain. |
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