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V3375-20 ·17 November 2020 ·consulta-vinculante Medium impact
Tax

Tax treatment of capital reductions in IRPF depends on whether from profits or contributions

A taxpayer asks whether a capital reduction in their entities affects the special share exchange regime applied in a prior contribution. The DGT cannot assess commercial matters or Corporate Tax due to lack of timeliness, but explains the IRPF treatment.

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2020-11-17PublishedPublished 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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