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Material and formal obligations

Find out about the main tax obligations regarding this tax

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Repercussion

If it is a substitute for the taxpayer, it must pass on the amount of the accrued fees to the taxpayers, who are obliged to bear them.

The repercussion will not be required if you are a taxpayer or in the cases of liquidation carried out by the Administration. The accrued amounts shall be invoiced separately from the other items included in the invoice.