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

5.7 Special regime of the cash criterion

  1. 5.7.1 Who it applies to
  2. 5.7.2 What operations does it apply to?
  3. 5.7.3 What does the cash criterion regime consist of?
  4. 5.7.4 Self-assessment models
  5. 5.7.5 Formal obligations