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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Total non-proportional spin-off requires segregated assets to constitute autonomous business units
V5245-26
Proportional total split of a company may qualify for tax neutrality
V5225-26
Full split of a company may qualify for fiscal neutrality if LIS requirements are met
V0279-26
Posibilidad de aplicar el régimen de neutralidad fiscal en operaciones de escisión total
V1654-25
Full spin-off may qualify for fiscal neutrality if LIS requirements are met and valid economic reasons exist
V2786-21
Absorption merger may qualify for special tax regime if valid economic reasons exist
V0942-21
Full spin-off may qualify for special tax regime if LIS requirements and valid economic reasons are met
V0761-21
Proportional split may qualify for LIS special regime
V1749-16
Spanish SICAVs' merger with a Luxembourg fund may qualify for special merger regime
V1546-16
Merger may qualify for special regime if carried out commercially and for valid economic reasons
V1095-16
Spanish IIC mergers may qualify for special tax regime with valid economic reasons
V1087-16
A merger could qualify for special regime if it meets LIS requirements and has valid economic motives
V1060-16
Posibilidad de acogimiento al régimen especial de fusiones bajo cumplimiento de requisitos mercantiles y económicos
V0883-16
Fusion regime without share attribution possible if single common shareholder
V0145-16
Possibility of benefiting from the special regime of total division under LIS and requirements of Law 3/2009
V2774-15
Proportional total split may qualify for special tax regime
V0655-15
No capital gains or losses arise on share exchange in bank merger under special regime
V2009-14
Fusion of wholly-owned companies may qualify for special regime without title attribution
V0526-14
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