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V1020-19 ·9 May 2019 ·consulta-vinculante Medium impact
Tax

Legal interest from the annulment of preferred shares is taxed as capital gains in the savings tax base

A taxpayer has inquired about how to declare the restitution of capital and interest following the judicial annulment of preferred shares. The DGT indicates that the 2013 tax return must be amended and that the legal interest received is considered a capital gain.

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2019-05-09PublishedPublished 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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