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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Value swaps will not be treated as taxable if neutrality conditions are met
V0659-26
Conditions for the application of the tax neutrality regime in a securities exchange
V0939-24
The contribution of shares from one entity to another may qualify for the special tax neutrality regime
V0919-24
Possibility of applying the tax neutrality regime in the exchange of securities under compliance with the requirements of the Corporate Income Tax Act
V0923-24
The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met
V0873-24
Possibility of applying fiscal neutrality in a share swap under LIS requirements
V0823-24
Requirements for claiming special tax neutrality in social share contributions
V0802-24
Non-cash share contributions may qualify for fiscal neutrality under certain conditions
V0738-24
Requirements for applying fiscal neutrality in social share contributions
V0731-24
Possibility of applying fiscal neutrality to social share contributions to a new entity
V0529-24
Possibility of applying fiscal neutrality to share contributions to a new company
V0531-24
Value exchange and non-cash contributions may apply if legal requirements are met
V0583-24
Possibility of applying fiscal neutrality in share exchanges and non-cash contributions under certain conditions
V0508-24
Fiscal neutrality applicable to share swaps and non-cash contributions if legal requirements met
V0484-24
Fiscal neutrality possible in share contribution under reorganisation regime
V0436-24
Share contribution to a holding company may qualify for fiscal neutrality under certain conditions
V0430-24
Fiscal neutrality regime applicable to share contributions under specific conditions
V0431-24
Value exchange regime may apply if voting rights majority and legal requirements met
V0336-24
Possibility of applying special non-monetary contribution regime under participation and ownership requirements
V0287-24
Requirements for claiming the special non-monetary contribution regime
V0286-24
Possibility of applying fiscal neutrality regime in share contribution to a new company
V0108-24
Fiscal neutrality may apply to non-monetary share contributions in a new company if LIS requirements are met
V0114-24
Possibility of applying fiscal neutrality regime to non-cash contributions and dividend exemption
V0086-24
Requirements for claiming special non-cash contribution regime
V0079-24
Fiscal neutrality regime applicable to share swaps and non-cash contributions if conditions met
V0038-24
Fiscal neutrality regime applicable to share swaps and non-cash contributions if legal requirements met
V0020-24
Fiscal neutrality possible in share swaps and mergers if conditions met
V0014-24
Fiscal neutrality regime applicable in share exchange if LIS requirements met
V0017-24
Share contributions may qualify for fiscal neutrality if LIS requirements are met
V3140-23
Fiscal neutrality applicable to non-monetary share contributions to a new entity
V3138-23
Fiscal neutrality possible for share transfers to holding company
V3120-23
Contributions to a holding company may qualify for fiscal neutrality under certain conditions
V3119-23
Requirements for applying the fiscal neutrality regime in non-cash share contributions
V3099-23
The contribution of social shares to a new company generates a capital gain or loss
V3019-23
Possibility of applying fiscal neutrality regime to share contributions to a holding company
V2936-23
Non-cash contributions may apply if LIS requirements are met
V2937-23
Non-cash contributions may qualify for fiscal neutrality if conditions met
V2873-23
Applicability of the fiscal neutrality regime in share exchanges under LIS requirements
V2841-23
Value swap may qualify for tax neutrality if LIS conditions met
V2751-23
Shareholding contributions to a holding company may qualify for fiscal neutrality under certain conditions
V2756-23
Possibility of applying fiscal neutrality to share contributions to a holding company
V2755-23
Share contribution to a new holding company may qualify for fiscal neutrality
V2752-23
Fiscal neutrality possible for share contributions to holding company under specific conditions
V2753-23
V2754-23
Requirements for claiming fiscal neutrality in social share contributions
V2730-23
Possibility of applying fiscal deferral to share contributions to new companies under certain conditions
V2696-23
V2699-23
Shareholding contributions to a new company may qualify for fiscal neutrality under certain conditions
V2663-23
Share contributions to a holding company may qualify for fiscal neutrality under certain conditions
V2662-23
Fiscal neutrality in share exchange requires voting majority and valid economic reasons
V2629-23
Fiscal neutrality applicable in share swaps and non-cash contributions if specific conditions met
V2575-23
Fiscal neutrality regime applicable to social share contributions if conditions met
V2576-23
Contributions to a new company may qualify for fiscal neutrality under certain conditions
V2512-23
Possibility of applying the tax neutrality regime in contributions of shares subject to compliance with legal requirements
V2432-23
Requirements for the application of the tax neutrality regime in non-monetary contributions and exchange of securities
V2429-23
Requirements for the application of the special regime for contributions of shares and exchange of securities
V2430-23
Possibility of applying fiscal neutrality regime to non-monetary share contributions
V2361-23
Possibility of applying fiscal neutrality regime to share contributions under specific conditions
V2359-23
V2360-23
Possibility of applying non-monetary contributions under special regime without IRPF income
V2350-23
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