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V1664-14 ·30 June 2014 ·consulta-vinculante Medium impact
Tax

Deterioro of shareholdings not to be included in taxable base after prior reversal

A company asked whether it should include deterioration of a shareholding in its 2013 taxable base following dividends from 2012 profits, which had already triggered a reversal of the deterioration in that year. The DGT stated that such inclusion is unnecessary to avoid an unfair fiscal treatment based on the date of profit distribution.

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2014-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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