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V0162-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

Application of the double taxation deduction in the transfer of holdings and in the acquisition of treasury shares for amortization purposes

The taxpayer asks whether the double taxation deduction can be applied when selling 18.20% of its holdings in an entity and how to determine the base. The DGT clarifies that the deduction is applicable to the net increase in undistributed profits and establishes the rules for calculating the base according to the nature of the transaction.

In 6 key points

Lifecycle

2015-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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