Tax treatment and consequences of debt restructuring and workouts : Spain

Journal
Author
Carreño, F.; Rodríguez, R. (Rebeca); Mayo, C.
Country
Spain
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey on tax treatment and consequences of debt restructuring and workouts. This article considers, in general terms, the tax treatment of transactions that are normally part of the debt restructuring process in Spain.