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V4011-16 ·21 September 2016 ·consulta-vinculante Medium impact
FISCAL

Deduction for share capital difference conditional on accounting recordation

A company asked whether it could amend its 2012 tax return to claim a positive share capital difference from a subsidiary following a capitalisation of credit. The DGT replied that this is not possible because the share value was not recorded in the accounts for 2012.

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2016-09-21PublishedPublished 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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