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V2349-23 ·29 August 2023 ·consulta-vinculante Medium impact
Tax

Capital reduction to offset losses does not generate positive or negative income for the shareholder

A company inquired whether a subsidiary's capital reduction to offset losses would result in a loss for its own accounting and tax purposes. The DGT ruled that such an operation does not trigger losses for the shareholder.

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2023-08-29PublishedPublished 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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