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Possibility of applying fiscal neutrality to non-cash contributions of venture capital fund shares
V0765-24
Share contributions may qualify for fiscal neutrality if LIS requirements are met
V3140-23
Possibility of applying fiscal neutrality regime to share contributions under specific conditions
V2359-23
Dividends from a limited liability company are treated as capital gains in savings base
V1159-20
Non-monetary contributions may apply under special regime if legal and economic conditions met
V2077-19
Non-monetary contributions may apply under special regime if participation and economic motives are met
V2073-19
Non-monetary contributions may apply under special LIS regime if conditions met
V2078-19
Non-monetary contributions may apply even if recipient is a patrimonial society
V1968-19
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias y fusiones en el Impuesto sobre Sociedades
V2254-18
Requisitos para el régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V0990-18
Dividends from a limited liability company are treated as mobile capital income
V0911-18
Posibilidad de acogimiento al régimen especial de aportaciones no dinerarias (art. 87 LIS) sujeto al cumplimiento de requisitos y motivos económicos
V0517-18
Forgiveness of loans between companies does not affect personal income tax of shareholders
V0097-18
Requisitos para acogerse al régimen especial de escisión total y aportación de activos según la LIS
V2686-17
Requisitos para la aplicación del régimen de neutralidad fiscal en aportaciones de participaciones sociales
V1791-17
Requisitos para la aplicación del régimen especial de aportaciones de activos
V1605-17
Es aplicable el régimen especial de aportaciones de activos si se cumplen los requisitos de participación y motivos económicos
V0253-17
Possible to apply special non-cash contribution regime if participation and economic reasons are met
V0263-17
It is possible to apply the special regime for non-cash contributions if legal requirements and valid economic motives are met
V0254-17
Requirements for non-monetary contributions under the LIS special regime (Art. 87 and 89 LIS)
V4911-16
Requirements for claiming the special non-cash contribution regime (Art. 87 and 89 LIS)
V4912-16
Aplicabilidad del régimen de aportaciones no dinerarias bajo el cumplimiento de requisitos y motivos económicos válidos
V1734-16
Possibility of benefiting from special non-cash contribution regime subject to requirements
V1732-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias en la LIS
V0812-16
Non-monetary contributions may apply under special regime if legal requirements and valid economic reasons are met
V0347-16
Requirements for qualifying for the special regime of non-cash contributions under LIS
V0345-16
Requirements for claiming the special asset contribution regime under LIS
V0346-16
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias
V4075-15
V3719-15
Possibility of benefiting from special non-monetary contributions regime under legal requirements and valid economic grounds
V3322-15
Asset contribution regime may apply if legal requirements and valid economic motives are met
V2937-15
Special regime for asset contributions applies if LIS requirements and valid economic motives are met
V2885-15
Non-monetary contributions may be eligible under special regime if legal requirements and valid economic reasons are met
V1845-15
Se puede aplicar el régimen especial de aportaciones no dinerarias si se cumplen los requisitos de la LIS y existen motivos económicos válidos
V1518-15
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias (Art. 87 LIS)
V1517-15
Non-cash contributions may apply under special regime if conditions met
V1485-15
Special regime for asset contributions applies if legal requirements and valid economic reasons are met
V1421-15
It is possible to apply the special non-cash contribution regime if LIS requirements are met
V1213-15
Application of special asset contribution regime requires legal compliance and valid economic motives
V1089-15
Possibility of applying special contribution regime under legal and valid economic grounds
V0926-15
It is possible to apply the special regime for share contributions if LIS requirements and valid economic motives are met
V0618-15
Aportaciones no dinerarias eligible under LIS if requirements met and valid economic reasons exist
V0121-15
Special non-monetary contribution regime applicable if conditions met
V0696-14
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