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V3089-14 ·13 November 2014 ·consulta-vinculante Medium impact
Tax

Potential application of internal double taxation and profit reinvestment deductions

A company enquired whether it could apply the internal double taxation deduction to the undistributed profits of transferred shares, and whether the reinvestment deduction could also be applied. The DGT ruled that both are applicable, but they are incompatible with each other regarding the same portion of income.

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2014-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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