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A company intends to make a cash contribution to a sister company, recording the expenditure in reserves. The DGT has ruled that this operation does not affect the Corporate Tax taxable base nor the Personal Income Tax of the shareholders.
Cuestión planteada 1) Cuáles serían para B los efectos en el Impuesto sobre Sociedades, teniendo en cuenta que la aportación sería contabilizada con cargo a la cuenta de reservas.
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