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A taxpayer inquired whether compensation paid to a lender for economic rights or dividends on shares taken under a securities lending arrangement can be included in the calculation of capital gains or losses. The Directorate General for Taxes (DGT) ruled that these amounts cannot form part of the acquisition or transfer values, nor can they be deducted as expenses.
This ruling clarifies that costs related to the compensation of economic rights in securities lending transactions are not tax-deductible and cannot be used to adjust the cost basis of the shares.
The tax team reviews your specific situation.
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