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V3872-15 ·3 December 2015 ·consulta-vinculante Medium impact
FISCAL

Assessment of credit capitalisation and share swap requirements under special regime

The DGT confirms that credit capitalisation does not generate taxable income for the debtor, and a share swap may qualify under the special regime if legal requirements are met and valid economic justifications exist.

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2015-12-03PublishedPublished 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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