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V2164-18 ·19 July 2018 ·consulta-vinculante Medium impact
Tax

No retention required if no rental payments are made

The inquiry asks whether a company must withhold tax on interest compensated in a capital increase. The DGT responds that no retention is required if no rental payments are made or received as a result of the operation.

In 6 key points

How it affects those involved

Companies conducting capital increases without rental income are exempt from withholding tax on interest compensation.

Lifecycle

2018-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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