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V2040-15 ·1 July 2015 ·consulta-vinculante Medium impact
Tax

Capital reduction losses are calculated as the difference between market value and tax value

A query was raised regarding how to calculate losses in a capital reduction and whether they can be included in Corporate Tax. The DGT clarifies that accounting losses based on nominal value are not relevant for tax calculation purposes.

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2015-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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