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

5.5 Special regime of the equivalence surcharge

  1. 5.5.1 To whom does it apply?
  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 Commencement or cessation of activities under the special regime