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New guides on the latest Spanish tax and immigration developments.
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Se consulta si la extinción de entidades participadas permite la deducción de rentas negativas o cómo debe integrarse en la base imponible. La DGT determina que debe integrarse la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación anulada.
The tax team reviews your specific situation.
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