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Share contribution to a holding company may qualify for fiscal neutrality under certain conditions
V0430-24
Requirements for claiming the special non-monetary contribution regime
V0286-24
Possibility of applying special non-monetary contribution regime under participation and ownership requirements
V0287-24
Requirements for claiming special non-cash contribution regime
V0079-24
Possibility of applying fiscal neutrality regime in share exchange and dividend exemption
V3322-23
Fiscal neutrality possible for share transfers to holding company
V3120-23
Contributions to a holding company may qualify for fiscal neutrality under certain conditions
V3119-23
Shareholding contributions to a holding company may qualify for fiscal neutrality under certain conditions
V2756-23
Fiscal neutrality possible for share contributions to holding company under specific conditions
V2753-23
Value swap may qualify for tax neutrality if LIS conditions met
V2751-23
V2754-23
Possibility of applying fiscal neutrality to share contributions to a holding company
V2755-23
Shareholding contributions to a new company may qualify for fiscal neutrality under certain conditions
V2663-23
Share contributions to a holding company may qualify for fiscal neutrality under certain conditions
V2662-23
Possibility of applying share exchange regime and double taxation exemption under certain conditions
V0753-23
Doubtful tax exemption for transfer of shares in non-resident entities
V2335-20
Requisitos para la exención por transmisión de participaciones según el artículo 21 de la LIS
V0274-20
V2988-19
Tratamiento de las rentas por disolución y liquidación y requisitos de la exención por doble imposición
V1141-19
Possibility of double taxation exemption in share issuance dividend and eligibility for special merger regime
V2043-18
Contribuent may apply special non-cash contribution regime and dividend exemption
V0873-18
Capital reduction income classification depends on Mexican internal law
V1787-17
Requisitos para la exención de dividendos de entidades no residentes (Art. 21 LIS)
V5299-16
Value exchange regime may allow tax consolidation in international expansion
V5111-16
La conversión de acciones clase B por ordinarias de la misma entidad no constituye un canje de acciones si se mantienen los mismos derechos económicos y políticos
V4701-16
Requisitos para la exención de rentas positivas por la transmisión de participaciones (Art. 21 LIS)
V4229-16
Requisitos de la exención por doble imposición en la transmisión de participaciones
V4238-16
It is possible to apply the special non-cash contribution regime if valid economic reasons exist
V3977-16
Non-cash contributions may apply in share restructurings
V3967-16
A non-monetary contribution regime may apply if valid economic reasons exist
V3923-16
Posibilidad de aplicar la exención del artículo 21 de la LIS en la transmisión de participaciones
V3926-16
El traslado de la sede de dirección efectiva al extranjero puede obligar a integrar la diferencia entre el valor de mercado y el valor fiscal
V3067-16
La aplicación de la exención por transmisión de participaciones está sujeta al cumplimiento de los requisitos del art. 21 de la LIS
V2909-16
Tratamiento de las rentas de entidades no residentes en el régimen de las ETVE
V2705-16
Análisis de la aplicabilidad de la exención por doble imposición (art. 21 LIS) a dividendos de entidades ZEC
V0694-16
Value swap regime may apply if valid economic reasons exist
V0322-16
Shareholdings in a limited liability company are nominative for ETVE regime
V3867-15
Posibilidad de aplicar la exención del artículo 21.3 de la LIS en rentas de fondos que tributan en España
V3501-15
Aplicabilidad de la exención por dividendos de filiales extranjeras bajo el artículo 21 de la LIS
V3438-15
Requisitos para la aplicación de la exención del Impuesto sobre Sociedades en dividendos procedentes de la transmisión de valores
V3404-15
Special regime for asset contributions applies if LIS requirements and valid economic motives are met
V2885-15
Can exchange regime applicable if valid economic reasons for reorganisation exist
V2035-15
Posibilidad de aplicar la exención del art. 21 LIS mediante la segregación de valores en subcuentas
V2036-15
La exención por doble imposición en la transmisión de participaciones incluye beneficios no distribuidos y plusvalías latentes bajo el cumplimiento de requisitos
V1935-15
Transfer of shares in a foreign holding company may be exempt from corporate tax
V1895-15
Profit from transfer of foreign holding share may be exempt from tax
V0436-15
Losses from share reduction due to expropriation are deductible
V3383-14
Shareholders of an ETVE may apply the special regime for foreign holding entities
V3348-14
Exemption of foreign dividends and capital gains under foreign holding entity regime
V2706-14
Economic reasons for relocating a business unit to Switzerland may qualify for dividend exemption
V2217-14
Economic double taxation exemption applicable to UAE subsidiary dividends under certain conditions
V1991-14
Moving fiscal residence abroad loses Spanish residency and requires integration of latent capital gains
V1782-14
In share swaps, entity must incorporate market value difference into taxable base
V0935-14
Capital gain from transfer of shares in a foreign holding may be exempt if conditions of Article 21 TRLIS are met
V0034-14
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