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V0873-22 ·22 April 2022 ·consulta-vinculante Medium impact
Tax

Fiscal deferment allowed for SICAV despite credit rights not being reinvested

A association inquired whether the inability to reinvest credit rights against the Administration within the legal period prevented applying the SICAV deferment regime. The DGT responds that the regime can still apply if the rest of the share is reinvested within the period and the credit is reinvested after collection.

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2022-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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