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Brief
"On December 31, 2024, La Agencia de Recaudación y Control Aduanero (ARCA) extended the benefit for micro-SMEs to deduct the tax on debits and credits. This extension allows them to take up to 30% of the tax as payment in advance of contributions to social security until December 31, 2025, by means of a resolution that amends the decree of 1137/2024."
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