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A query was raised regarding whether the issuance and eventual write-off of the principal of equity instruments to absorb losses has tax implications. The Directorate General for Taxes (DGT) determines that, as this does not generate results in the profit and loss account under accounting standards, it does not affect the taxable base.
The ruling clarifies that the accounting treatment of absorbing losses through equity instruments does not trigger tax adjustments, providing legal certainty for companies using these mechanisms.
The tax team reviews your specific situation.
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