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V3726-16 ·6 September 2016 ·consulta-vinculante Medium impact
Tax

Exchange of subordinated financial contributions generates investment income within savings income

A query was made regarding the tax treatment of the exchange of subordinated financial contributions (SFC) in a cooperative. The DGT determines that the transaction generates investment income, which is included in the savings tax base.

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2016-09-06PublishedPublished 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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