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New forms, procedures and stipulated periods to submit CIT and non-residents income tax returns regarding PEs approved

|Approved Changes|Spain
Spain

The Ministry of Economy and Finance has approved the new forms, procedures and the stipulated periods for the CIT and non-residents income tax (regarding PEs) returns corresponding to the tax year 2009. The Ministerial Order was published in the Official Gazette of 24 May 2010 and comes into effect on 1 July 2010.

Accordingly, the forms will be as follows:

-   Corporate income tax and non-residents i…

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