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The inquiry asks whether a company must withhold tax on interest compensated in a capital increase. The DGT responds that no retention is required if no rental payments are made or received as a result of the operation.
Cuestión planteada En caso de ampliación de capital por compensación de créditos, si se debería de practicar por la sociedad deudora retención por los intereses compensados para llevar a efecto la ampliación de capital.
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