Skip to content
V5038-16 ·21 November 2016 ·consulta-vinculante Medium impact
FISCAL

Losses from share expropriation exempt from dividend minorisation rules

A company asks about the tax treatment of a loss arising from the expropriation of a stake in a non-resident entity. The DGT states that if the investment is deemed a credit right resulting from expropriation, the restrictions in articles 21.5 and 32.6 of the TRLIS do not apply.

In 6 key points

Lifecycle

2016-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact