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V2018-15 ·29 June 2015 ·consulta-vinculante Medium impact
Tax

Only withholding actually applied to preferred shares compensation may be deducted

A taxpayer has enquired about the deduction of withholdings applicable to an additional amount received through a preferred shares agreement. The DGT clarifies that, regardless of the chosen tax treatment, only the withholding that has actually been applied may be deducted.

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2015-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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