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V1350-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

No rental arises from capital increase by credit offset; non-cash contributions may qualify for special regime

The consultant asks whether a capital increase through credit offset generates income and whether asset segregation can qualify for the special regime. The DGT responds that no income arises from such a capital increase and that asset contributions may qualify for the special non-cash regime if participation requirements are met.

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2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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