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V0537-20 ·5 March 2020 ·consulta-vinculante Medium impact
Tax

Loss on company dissolution is calculated as the difference between the market value of assets received and the tax value of the shareholding

A company acquired all shares of another entity after granting loans that could not be repaid, recording these loans as part of the increased acquisition cost. The query concerns whether the accounting loss resulting from the dissolution of the acquired company can be treated as a tax loss.

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2020-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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