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V1211-18 ·10 May 2018 ·consulta-vinculante Medium impact
FISCAL

The difference between the value of new shares and old bonds constitutes capital gains

The consultant asks how to tax the bond-to-share and new bond swap operation in a German bank. The tax authority states that the value difference constitutes capital gains and examines the obligation to report such values abroad.

In 6 key points

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2018-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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