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V2538-14 ·30 September 2014 ·consulta-vinculante Medium impact
Tax

Excess in the tax treatment of capital reduction and share exchange returns

A sole shareholder of a S.L. asks how to tax the reduction of capital with the return of contributions following a capital increase via share exchange. The DGT explains that the return of contributions reduces the acquisition value, and any excess is taxed according to its origin.

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2014-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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