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V2194-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Choice between general or special treatment for compensation for subordinated debt or preferred shares

A taxpayer who inherited subordinated obligations inquires about the tax treatment of the compensation received following an agreement with the entity. The DGT explains that she may apply the general rules of the Personal Income Tax (IRPF) or the special treatment provided in the forty-fourth additional provision of Law 35/2006.

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2015-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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