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V3522-16 ·26 July 2016 ·consulta-vinculante Medium impact
Tax

Acquisition of own shares to settle a debt is treated as a capital gain or loss

A company acquires a shareholder's interest through a judicial award to settle a debt. The DGT rules that, provided there is no capital reduction, the transaction is taxed as a capital gain or loss rather than a return of contributions.

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2016-07-26PublishedPublished 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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