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A company that ceased being listed on the stock exchange following a takeover bid has enquired whether its bonds, issued under a special regime, lose that treatment. The DGT has ruled that the new legal framework no longer requires listing to maintain the special tax regime.
Cuestión planteada Si la pérdida de la condición de sociedad cotizada de la consultante en septiembre de 2014 tiene efectos en el régimen fiscal aplicable a las obligaciones.
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