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V2605-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

Societies of an ETVE may claim exemption or deduction for capital gains and exempt income

A consulting entity asks about the ETVE regime, the treatment of prior reserves, and the fiscal impact on its shareholders. The DGT clarifies that social object requirements must be met prior to opting in and details the treatment of dividends and capital gains for resident and non-resident shareholders.

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2014-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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