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V0238-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Tax arises on capital reduction date with investment fund shares return

The DGT establishes that tax arises on the date the agreement is formalised, with the public deed date being relevant.

In 6 key points

Lifecycle

2026-02-05PublishedPublished 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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