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V1605-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

Opposite-sign adjustments to Corporation Tax permitted following transfer of shareholding by a partner

A company has requested clarification on whether it can make opposite-sign adjustments to those previously made following the transfer of its entire shareholding by Company A. The DGT ruled that if it is proven that the partner included income from the transfer in their taxable base, the company may carry out the opposite-sign adjustments permitted under Article 95.2 of the TRLIS.

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2016-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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