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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Fiscal neutrality regime not applicable if split does not form a separate activity branch
V0768-26
Partial spin-off may qualify for fiscal neutrality if a business segment is transferred
V0744-26
Partial spin-off may qualify for fiscal neutrality if a distinct business segment is transferred
V0286-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Partial spin-offs must constitute a business activity branch
V2443-25
Partial spin-off of real estate activity requires establishment as an autonomous business branch for fiscal neutrality
V2037-25
Requirements for partial spin-off regime: need for an activity branch
V0710-25
Partial financial spin-off cannot benefit from tax neutrality if share transfer is not majority
V0548-25
Non-proportional total split may qualify for fiscal neutrality if segregated assets constitute business units
V0342-25
Possibility of applying fiscal neutrality regime in partial spin-offs
V0211-25
The application of the tax neutrality regime in partial demergers requires that the segregated assets constitute a line of business
V0184-25
Partial division regime may apply to standalone activity transfer
V0693-24
To qualify for partial severance, the segregated assets must form an existing autonomous business activity
V0530-24
Partial spin-off may qualify for fiscal neutrality if it constitutes an autonomous business unit
V0040-24
Partial spin-off and absorption may qualify for IS special regime
V0914-23
Partial spin-off requires segregated business activity with independent management
V2604-21
Partial spin-off does not qualify under special IS regime if segregated assets lack own materials and personnel
V0931-21
A financial split may qualify for IS special regime if majority shares are retained
V2916-20
Partial spin-off may qualify for special regime if it constitutes a separate activity with valid economic reasons
V2618-20
For a partial spin-off to be tax-wise valid, the segregated assets must constitute an autonomous business activity
V1763-19
Requisitos para acogerse al régimen especial de escisión y fusión en el Impuesto sobre Sociedades
V0695-16
Partial spin-off cannot qualify for special regime if segregated assets do not constitute a separate activity branch
V0654-15
Share exchange and split transactions under special regime require majority shares to be transferred
V0650-15
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