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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
IVA payment delay possible for imports if settlement period matches natural month
V1365-26
Reverse merger may qualify for fiscal neutrality if commercial requirements are met
V0617-26
Commercial centre contribution may qualify as activity branch contribution
V0607-26
Possibility of applying fiscal neutrality regime to community property share contributions
V0704-25
Partial spin-offs and absorption mergers may qualify for tax neutrality
V0015-24
Total split may qualify for tax neutrality if conditions met
V3324-23
Fiscal neutrality applicable to non-monetary share contributions to a new entity
V3138-23
Possible deferment of VAT payment on imports under Regulation article 74
V0164-23
Fiscal deferment allowed for SICAV despite credit rights not being reinvested
V0873-22
Reinvestment deferment applicable under sub-distribution schemes if Spanish distributor retains control and records
V0070-22
Non-monetary farm asset contribution without commercial accounting triggers capital gain or loss
V3361-20
Reinvestment deferral may apply to full income, including fusion-generated income
V3044-19
Requisitos para el diferimiento fiscal en IIC extranjeras comercializadas en España
V2286-19
Posibilidad de aplicar el régimen de diferimiento en canjes de valores y aportaciones no dinerarias bajo el cumplimiento de requisitos de la LIS
V3197-17
Differment by reinvestment applicable in foreign IICs if distributor acts as exclusive intermediary
V5485-16
Aplicabilidad del diferimiento por reinversión en IIC extranjeras cotizadas en bolsas europeas
V4596-16
Posibilidad de aplicar la exención del artículo 21 de la LIS en la transmisión de participaciones
V3926-16
Posibilidad de aplicar el régimen de diferimiento en el Impuesto sobre Sociedades en fusiones de sociedades alemanas con establecimiento permanente en España
V2570-16
Requisitos para aplicar el régimen de diferimiento en la aportación de cuotas ideales de una comunidad de bienes (art. 87 LIS)
V3012-15
Differment by reinvestment not applicable if IIC foreign operations not managed through Spanish distributor
V1186-14
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