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Economic Activities Manual.Fiscal duties of employers and resident professionals in Spanish territory
3.Personal Income Tax

Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.4 Normal direct assessment

3.4.1 To whom is it applicable?
3.4.2 Estimate of net income
3.4.3 Accounting and registration obligations

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Updated page:29/April/2022