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V2438-15 ·31 July 2015 ·consulta-vinculante Medium impact
Tax

Contribution of real estate with assumption of debt by the company is subject to ITP and AJD

A credit institution has requested a ruling on the taxation of company formation through the contribution of assets and liabilities, the issuance of debt, and the transfer of shares. The DGT clarifies that the portion of the contribution that offsets the assumption of debts constitutes an onerous transfer subject to tax.

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2015-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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