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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.5 Special regime for the equivalence surcharge

  1. 5.5.1 Who it applies to
  2. 5.5.2 What it consists of
  3. 5.5.3 Self-assessment models
  4. 5.5.4 Formal obligations
  5. 5.5.5 Start or cessation of activities in the special regime