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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Spanish investment fund merger into Luxembourg SICAV may qualify for special fusion regime
V0942-26
Possibility of applying the tax neutrality regime in mergers of Collective Investment Schemes under legal requirements
V0191-25
SICAV with exempt VAT activity: Model 347 filing depends on invoicing obligation
V2302-24
Assets arising from SICAV liquidation may be reinvested to preserve tax deferral
V0001-24
Share transfers after SICAV merger not covered by DT 41 LIS deferment rule
V3204-23
Fiscal deferment allowed for SICAV despite credit rights not being reinvested
V0873-22
Allocation of collective investment institution shares in a SICAV liquidation may meet reinvestment requirements
V0574-22
Reinvestment deferral may apply to full income, including fusion-generated income
V3044-19
El socio debe realizar el pago a cuenta por la transmisión de acciones de SICAV negociadas en el MAB
V2026-18
Spanish SICAV merger with Luxembourg entity may qualify for special regime
V1461-18
La fusión de una SICAV en un fondo de inversión podría acogerse al régimen especial de Impuesto sobre Sociedades bajo ciertos requisitos
V1870-17
La fusión de una SICAV en un fondo de inversión podría acogerse al régimen especial de Impuesto sobre Sociedades
V1498-17
Interpretación de la exención en el Impuesto sobre el Patrimonio para participaciones y dividendos
V1240-17
Aplicabilidad del diferimiento por reinversión en IIC extranjeras cotizadas en bolsas europeas
V4596-16
Posibilidad de acogimiento al régimen especial de IS en la fusión de una SICAV con un fondo de inversión
V3906-16
Spanish SICAVs' merger with a Luxembourg fund may qualify for special merger regime
V1546-16
La fusión de una SICAV por un fondo de inversión podría acogerse al régimen especial de IS si cumple los requisitos legales
V1315-16
Spanish IIC mergers may qualify for special tax regime with valid economic reasons
V1087-16
La renuncia al régimen de SICAV concluye el período impositivo según el artículo 27.2.d) de la LIS
V3446-15
Merger between two SICAVs may qualify for LIS special regime
V1420-15
Spanish fund fusion into Luxembourg SICAV may qualify for special IS regime
V0773-15
V0649-15
Exemption from interest retention requires official residency certificate
V1456-14
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