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

5.7 Special regime of the cash basis

  1. 5.7.1 To whom does it apply?
  2. 5.7.2 To which operations does it apply?
  3. 5.7.3 What is the cash basis regime?
  4. 5.7.4 Self-assessment models
  5. 5.7.5 Formal obligations