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V1405-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Voluntary contributions to equity are included in the acquisition value of shares

A taxpayer inquired about calculating capital losses following the liquidation of a company in which they had made contributions to offset losses. The Directorate General for Taxes (DGT) ruled that such contributions must be added to the acquisition value of the shares.

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2023-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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