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V0728-15 ·6 March 2015 ·consulta-vinculante Medium impact
Tax

Distribution of reserves via issuance of shares and cash treated as return of capital

The DGT determines that these operations constitute a single unit amounting to a distribution of reserves.

In 6 key points

Lifecycle

2015-03-06PublishedPublished 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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