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V0264-17 ·1 February 2017 ·consulta-vinculante Medium impact
Tax

No income recognised in debtor company for capital increase via debt offset

A company requested clarification on whether a capital increase through debt offset, for an amount equal to the existing debt, constitutes income. The DGT ruled that no income is recognised by the debtor entity if the increase is carried out at the commercial value of the debt.

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2017-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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