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Transfer of shares in a subsidiary may be VAT-exempt except where a fraud clause applies
V1526-26
Purchase of shares in a mining rights company may be exempt from ITPAJD if no evasion intent is present
V1097-26
Mergers and spin-offs may qualify for special corporate tax regime with ITPAJD exemption
V1606-23
Mergers and spin-offs could qualify for special corporate tax regime
V1557-23
Transfer of shares exempt from VAT and ITP unless there is an intent to evade property tax
V2058-22
La transmisión de valores puede estar exenta de ITPAJD si no existe ánimo de eludir el impuesto por inmuebles
V2876-21
La donación de participaciones de una sociedad con activos inmobiliarios puede tributar en la Comunidad Autónoma donde radiquen los inmuebles
V2873-21
La transmisión de participaciones en una sociedad civil está sujeta al ITPAJD y no goza de la exención de valores
V2823-21
La transmisión de participaciones sociales no admitidas a negociación está exenta de IVA e ITP y AJD, salvo intención de elusión
V2480-21
Non-cash contributions may apply under special regime if participation and economic motives are met
V1395-20
Sale of shares in a real estate company to an Indonesian resident may be exempt from Spanish tax
V0599-20
Pure holding sale may be exempt from VAT and ITP/AJD
V0617-19
Property contributions and share transfers may be exempt from ITP and AJD
V3120-18
Análisis de la aplicación del ITP y AJD en la transmisión de participaciones de sociedades extranjeras con activos inmobiliarios en España
V0238-17
Acquisition of control of a real estate holding may be subject to ITPAJD and VAT
V2069-15
Transfer of shares in a society with real estate assets subject to ITPAJD
V1120-15
Transfer of shares exempt from VAT and ITPAJD unless intent to evade property taxes
V0823-14
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