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V0186-14 ·27 January 2014 ·consulta-vinculante Medium impact
Tax

No impact on shareholders' personal income tax from debt claimed against a company

A married couple inquired whether a Social Security debt claim against a company they had sold would affect their personal income tax. The Directorate General for Taxes (DGT) ruled that the debt belongs to the company and not to the individuals.

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2014-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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