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V3159-15 ·20 October 2015 ·consulta-vinculante Medium impact
Tax

Income tax refunds may be requested for interest on preferred shares declared void

A taxpayer has enquired about the tax treatment following a judicial ruling declaring preferred shares void. The DGT explains how to rectify tax returns for interest already paid and how the resulting statutory and compensatory interest are taxed.

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2015-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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