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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Requisitos para la deducción por adquisición de vehículos eléctricos
V1425-26
It is possible to apply for fiscal neutrality by contributing property shares from a community of goods to a company
V1075-26
Contribution of rural property shares from a community of property may qualify for fiscal neutrality
V0770-26
Contribution of community property shares to a society may qualify for fiscal neutrality under certain conditions
V0357-26
No minimum ownership period required for electric vehicle deduction
V0444-25
Requirements for claiming the special non-cash contribution regime (Art. 87 LIS)
V2625-22
Transfer of shares exempt from VAT and ITP unless there is an intent to evade property tax
V2058-22
VAT deduction not allowed for disabled persons buying a vehicle unless they are entrepreneurs or professionals
V1215-22
No special tax regime applies if properties not linked to economic activity
V0650-21
No imputation of immovable rental income for urban plots without construction
V2834-20
Application of the special non-cash contribution regime depends on compliance with allocation and accounting requirements
V2513-20
Possibility of applying the special regime for non-monetary contributions to the ideal share of a community of property
V1222-20
Requisitos para acogerse al régimen especial de fusiones en aportaciones de inmuebles
V3018-19
Requisitos para la aportación de una rama de actividad agrícola al régimen especial de la LIS
V2129-19
Contribuent may qualify for LIS special regime if non-monetary assets are tied to economic activity
V1287-17
Possibility of applying non-monetary contributions and share exchange under LIS
V5340-16
Contributions of property shares to a company may qualify for special IS regime
V4658-16
Requisitos para la aplicación del régimen especial de aportación de activos según la LIS
V3210-16
Requirements for non-cash immovable contributions from a civil society to a commercial company to qualify for LIS special regime
V2111-16
Requirements for the application of the special regime regarding the contribution of assets to a company
V0777-16
Requisitos para aplicar el régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V3929-15
Contributions of land and civil societies may qualify for special tax regime under certain conditions
V3791-15
Requirements for claiming special asset contribution regime under LIS
V2724-15
La aportación de una cuota ideal de una comunidad de bienes puede acogerse al régimen especial de aportaciones no dinerarias
V2429-15
Possibility of applying special contribution regime under legal and valid economic grounds
V0926-15
Contribution of non-monetary shares to a community of property may qualify for LIS special regime
V0567-15
Inheritable property contributions may be exempt from IRPF if conditions met
V0440-15
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