First of all, in requiring the taxpayer to prove that the provision of cross-border services is proper and that the payments relating to those services are normal, Article 54 of the 1992 Income Tax Code lays down two conditions additional to those laid down in Article 49 of that Code, which establishes the ordinary rules of law.
las normas de desarrollo del presente capítulo y, en particular, las condiciones aplicables a la concesión de las ayudas que en el mismo se contemplanEurLex-2 EurLex-2