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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Compensation for subordinated obligations is income from movable capital, while legal interest is a capital gain
V1780-23
Compensation for bond conversion and statutory interest are subject to savings tax base
V1214-21
Immediate conversion and transfer of subordinated bonds generates negative returns on movable capital
V1790-19
Conversion and transfer of subordinated bonds generate negative returns, while issuance of new bonds generates positive returns
V1789-19
No recovery of income tax withholdings on interest if already deducted from compensation
V1154-19
Legal and default interest from voided subordinated debt taxed as capital gains
V0983-19
Legal costs arising from contract nullity cannot be treated as capital losses
V0592-19
Sale of shares following conversion and extrajudicial payments are taxed independently
V2962-18
Total redemption of shares and subordinated bonds results in capital losses and negative investment income
V1389-18
Tax treatment of subordinated bond conversion and issuance of new bonds in bank resolution processes
V3212-17
Income tax refunds possible for interest on void products; statutory interest taxed as capital gains
V3317-15
Income tax refunds may be claimed for interest on debt declared void
V3318-15
Choice between general or special treatment for compensation for subordinated debt or preferred shares
V2194-15
Conversion of subordinated debt into shares generates income from movable capital for Income Tax purposes
V1702-14
Acquisition value of shares received through subordinated debt conversion shall be the subscription price set by the FROB
V1131-14
Conversion of subordinated debt generates investment income in the savings tax base
V1132-14
Conversion of subordinated debt generates returns on movable capital taxable under the savings tax base
V0714-14
Tax treatment of subordinated debt conversion depends on whether the arbitral award is favorable
V0369-14
V0372-14
V0370-14
Tax treatment of subordinated debt conversion depends on whether the arbitral award is successful
V0368-14
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