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V0938-14 ·2 April 2014 ·consulta-vinculante Medium impact
Tax

Capitalisation of a participative loan generates no taxable results or consolidation adjustments

The DGT confirms that a participative loan from a parent company to its subsidiary to increase share capital does not generate taxable income and therefore does not require elimination of results in consolidated tax reporting.

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2014-04-02PublishedPublished 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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