(a) Aumento en las deudas del socio.— La asunción por parte de un socio de una deuda de la sociedad especial será considerada como una aportación de dinero por dicho socio a la sociedad especial.
(b) Reducción en la deuda del socio.— La asunción por parte de la sociedad especial de deudas individuales del socio, será considerada como una distribución de dinero al socio.
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