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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
FCRE investments do not count for IP exemption under compliance rules
V0806-26
Resolución de 28 de enero de 2026, del Consorcio de la Zona Franca de Vigo, por la que se publica el Convenio con Vigo Activo Sociedad de Capital Riesgo, SA, SME, y la Asociación de Industrias del Metal y Tecnologías Asociadas de Galicia, para el diseño, elaboración, difusión y dinamización de la aceleradora de innovación, desarrollo de negocio e internacionalización en materia de seguridad y defensa.
BOE-A-2026-2804
Co-living activity may qualify as economic activity for risk capital regime
V0707-25
Carried interest after management exit: retained work income status and 50% DA 53rd LIRPF reduction possible
V2309-24
Carried interest from Guernsey entities: 50% DA 53ª LIRPF regime not applicable
V2308-24
Harmonised investment fund: no VAT entrepreneur status or Model 347 obligation
V2298-24
Possibility of applying fiscal neutrality to non-cash contributions of venture capital fund shares
V0765-24
Tax treatment of employment income from the management of funds linked to entrepreneurship
V2295-23
Investments under a SCR's mandatory coefficient do not count towards wealth tax exemption
V0577-22
A venture capital fund may be considered a financial institution under Spanish law
V2009-18
La plusvalía por la venta de participaciones puede estar exenta si se cumplen los requisitos del artículo 21 LIS
V5445-16
Exemption for dividends and positive income in partner separation possible if LIS art. 21 conditions met
V4502-16
Non-cash contributions and absorption mergers may qualify for tax neutrality regime
V1636-16
A Luxembourg SICAR cannot be a controlling entity in a Spanish fiscal group without majority voting rights
V1083-16
A European Venture Capital Fund is a corporate tax payer if it has Spanish fiscal residence
V3448-15
Tratamiento fiscal de dividendos de vehículos que participan en entidades de capital riesgo
V2796-15
Application and mechanics of financial expense deductibility limits (arts. 15.h and 16 LIS) and transitional regime for participative loans and pre-June 2014 acquisition operations
V1664-15
Rents from risk capital entities not considered earned in Spain for non-residents without permanent establishment
V0886-15
Exemption available for share transfer if 5% ownership maintained for one year
V0539-14
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