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V2015-14 ·25 July 2014 ·consulta-vinculante Medium impact
Tax

Reversión of loss on value decline not included in taxable base if no internal double taxation deduction from dividends

The DGT confirms that under the transitional provision 41 of the TRLIS, the reversal of value decline losses is not included in the taxable base where the dividend distribution did not give rise to an internal double taxation deduction.

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2014-07-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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