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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 125 results.
Fiscal neutrality regime applicable to contribution of a business branch or assets
V5237-26
Total non-proportional spin-off requires segregated assets to constitute autonomous business units
V5245-26
Partial spin-off of a business activity may qualify for fiscal neutrality
V5224-26
Partial division of isolated assets does not allow access to tax neutrality regime
V5212-26
Absorption merger may qualify for tax neutrality regime
V5186-26
Absorption merger of a fully owned subsidiary may qualify for fiscal neutrality
V5157-26
Full split of a company may qualify for fiscal neutrality if LIS requirements are met
V5141-26
Absorbing mergers may qualify for tax neutrality if not fraudulently motivated
V5129-26
Contribution of property shares to a subsidiary may qualify for fiscal neutrality
V1059-26
Fiscal neutrality regime requires properties to be linked to economic activity for three years
V1055-26
Absorbing mergers could qualify for tax neutrality if not aimed at fraud
V1047-26
It is possible to apply the fiscal neutrality regime in total split and absorption merger transactions
V1044-26
Contributions of business lines may qualify for fiscal neutrality if they constitute autonomous economic units
V1028-26
Renting property constitutes an economic activity only if a full-time employee is hired
V0978-26
Proportional total split may qualify for fiscal neutrality if LIS requirements met
V0904-26
Fiscal neutrality regime applicable to transfer of business activity to a company
V0795-26
Proportional total split may qualify for tax neutrality regime
V0766-26
Contribution of a business line may qualify for fiscal neutrality if it forms an autonomous economic unit
V0769-26
Fiscal neutrality regime not applicable if split does not form a separate activity branch
V0768-26
Partial division of isolated immovable assets does not allow fiscal neutrality regime
V0749-26
Full spin-off of a company may qualify for fiscal neutrality if shareholder proportions are maintained
V0692-26
Fusion of companies may qualify for fiscal neutrality if LIS and RDL 5/2023 requirements are met
V0548-26
Fusion by absorption may qualify for fiscal neutrality if valid economic reasons exist
V0492-26
Fiscal neutrality regime applicable to non-monetary contribution of real estate activity branch
V0425-26
Partial financial spin-off improperly structured may qualify for fiscal neutrality if conditions of LIS are met
V0376-26
Full spin-off could qualify for tax neutrality if not primarily fraudulent
V0360-26
Contribution of a business line may qualify for tax neutrality regime
V0352-26
Possibility of applying fiscal neutrality regime in spin-offs, business branch contributions and financial spin-offs
V0297-26
It is possible to apply the fiscal neutrality regime to the contribution of a community of goods share under certain conditions
V0311-26
V0279-26
Requirements for fiscal neutrality in the contribution of business branches
V0230-26
Total non-proportional spin-off not covered by special tax regime if assets do not constitute separate business activities
V0039-26
Fiscal neutrality cannot apply in non-proportional total split without activity branches
V0034-26
Partial financial spin-off could qualify for fiscal neutrality if it meets commercial and legal requirements
V0014-26
Contribution of a business activity to a new company may qualify for fiscal neutrality
V0008-26
Contribution of a business branch may qualify for fiscal neutrality
V0009-26
Fusion tax neutrality applicable if fraud not intended
V0003-26
V0010-26
Mergers and spin-offs may qualify for fiscal neutrality if legal requirements are met
V0011-26
Possibility of applying fiscal neutrality regime in absorption merger of a fully-owned subsidiary
V2240-25
Global assignment of assets and liabilities cannot benefit from tax neutrality regime
V2042-25
Non-cash machinery contribution may qualify for fiscal neutrality regime
V2026-25
Possibility of applying fiscal neutrality regime in absorption mergers under legal and commercial requirements
V1695-25
V1578-25
Possibility of applying fiscal neutrality regime in absorption merger of a fully-owned company
V1506-25
Requirements for fiscal neutrality in partial financial spin-offs
V0399-25
V0352-25
Requirements for the application of the tax neutrality regime in partial demergers
V0182-25
The total spin-off of a single-member company may qualify for the tax neutrality regime if legal requirements are met
V0926-24
Possibility of applying the tax neutrality regime in a securities exchange under compliance with the requirements of the LIS
V0930-24
The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Requirements for claiming special tax neutrality in social share contributions
V0802-24
Requirements for applying fiscal neutrality in social share contributions
V0731-24
Share swap regime requires voting majority and additional compliance
V0649-24
A absorption merger may qualify for tax neutrality if legal and commercial requirements are met
V0587-24
Fiscal neutrality regime applicable to share contributions under specific conditions
V0431-24
Fiscal regime conditions for share splitting depend on activity branches or valid economic reasons
V0428-24
Requirements for treating property rental activity as a branch contribution for tax neutrality
V0435-24
Absorption merger may qualify for fiscal neutrality if meeting commercial and LIS requirements
V0434-24
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