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V1426-14 ·29 May 2014 ·consulta-vinculante Medium impact
Tax

Obligation to withhold Income Tax on unpaid remuneration when offset against capital contributions

An associated labour cooperative has enquired whether Income Tax (IRPF) withholdings must be applied when members offset outstanding wages or capital income by making contributions to the cooperative to cover losses. The Directorate General for Taxes (DGT) responds that income must be imputed when it becomes due and withholding must be carried out at the time of the offset.

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2014-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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