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Latorre y Asociados

Firma especializada en la asistencia y asesoramiento a compañías españolas e internacionales

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  • OUR COMPANY
    • OUR TEAM
    • VISION, MISSION AND VALUES
    • PRACTICE AREAS
    • CLIENTS
  • OUR SERVICES
    • CONSULTANCY
    • BUSINESS AND LABOUR MANAGEMENT
    • ACCOUNTING AND TAX COMPLIANCE
    • LEGAL
    • RESTRUCTURING
  • BLOG
  • ADDRESS AND CONTACT
  • English

Partner Contributions

Taxation of Share Issue Premiums and Partner Contribution Returns

We are going to review how to tax share issue premiums and contributions from partners’ returns after the tax reform of the IRPF Law 26/2014. The share issue premium can be understood as the surcharge to be paid for a share in relation to its nominal value. The share issue premium refunds consist, fundamentally, in …

Taxation of Share Issue Premiums and Partner Contribution ReturnsRead More

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