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V1423-19 ·13 June 2019 ·consulta-vinculante Medium impact
Tax

Taxation of shareholder contribution repayments depends on the net equity item used

A shareholder made contributions to offset company losses and now wishes to recover those funds. The DGT indicates that the tax treatment will depend on whether the distribution is made from reserves, capital reduction, or share premiums.

In 6 key points

Lifecycle

2019-06-13PublishedPublished 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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