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V0675-16 ·18 February 2016 ·consulta-vinculante Medium impact
Tax

Income tax refunds may be requested for interest on voided preferred shares

The inquirer asks about the tax implications following the judicial annulment of preferred shares. The DGT explains how to treat the refund of interest, capital gains arising from statutory and compensatory interest, and the treatment of legal costs.

In 6 key points

Lifecycle

2016-02-18PublishedPublished 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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