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LIST OF ABBREVIATIONS

List of abbreviations

Corporate Income Tax Law (Real Decreto Legislativo 4/2004 of 5 March) CITL
Corporate Income Tax Regulation (Real Decreto 1777/2004 of 30 July) CTR
Non-residents Income Tax Law (Real Decreto Legislativo 5/2004 of 5 March) NRITL
General Tax Law (Ley 58/2003, of 17 December, General Tributaria) GTL