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V4248-16 ·4 October 2016 ·consulta-vinculante Medium impact
Tax

Opposite-sign adjustment for dividends may be applied in the period when transfer is proven

A query was raised regarding the tax period in which the adjustment provided for in Article 95.2 of the TRLIS for received dividends should be applied. The DGT responds that the adjustment may be made at the time of extinction or prior to it, if the transfer of the shareholding by the partners is proven.

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2016-10-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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