Spain amends tax treatment of debt restructuring
By Carlos Rodríguez
As a result of a substantial reform of the Insolvency Law, starting 1 January 2014 the tax treatment of debt restructuring modifies both Spain’s Corporate Income Tax Law and its stamp-duty regulations.
Capital increase by debt conversion — no taxation arises from debt capitalisation, unless the creditor acquired the same by transfer of title, for any value different from the face value…
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