¿Será deducible el gasto contable correspondiente al Gravamen especial?
El gasto contable correspondiente a este gravamen especial no será fiscalmente deducible de la base imponible del Impuesto sobre Sociedades.
DA 15ª TRLIS Real Decreto Legislativo 4/2004, de 5 de marzo de 2004
Artículo 1. Tercero. Uno Real Decreto Ley 12/2012, de 30 de marzo de 2012
DF Segunda. Segundo Real Decreto Ley 14/2012, de 20 de abril de 2012.
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