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V1164-14 ·28 April 2014 ·consulta-vinculante Medium impact
Tax

Acquisition value of property received in capital reduction equals the sum of assumed debt and the capital reduction amount

A shareholder receives property following a capital reduction with return of contributions, while also assuming a mortgage debt previously held by the company. The DGT determines how the acquisition value of said property must be calculated for future sales.

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2014-04-28PublishedPublished 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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