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V1015-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

Share issue premium may be included in the tax deduction base for investment in new companies

A taxpayer queried whether the share issue premium should be included in the base for the tax deduction for investment in new or recently created companies. The Directorate General for Taxes (DGT) ruled that the acquisition value of the subscribed shares or holdings includes the amount of the share issue premium paid.

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2016-03-14PublishedPublished 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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