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V1129-14 ·22 April 2014 ·consulta-vinculante Medium impact
Tax

Ghost gains do not prevent loss allowance on group shareholdings

The query asks how ghost gains and expert reports affect the deduction for deterioration of group entity shareholdings. The DGT clarifies that the deduction is based on changes in shareholders' equity, and post-acquisition ghost gains are not taken into account for this regime.

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2014-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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