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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Dividends paid to a Netherlands company may be taxed at the reduced rate under the Convention or be exempt
V0187-26
A Swiss contractual fund may be deemed a rental attribution entity in Spain
V2344-25
Dividends are taxable in the name of the legal holder of shares, even if freely transferred to another shareholder
V2089-25
La entrega de inmuebles por distribución de dividendos puede estar sujeta al Impuesto sobre Transmisiones Patrimoniales
V1721-25
Non-proportional dividend distribution may be taxed under ISD if not statutorily provided
V1525-25
Usufructuaries can deduct administration and deposit costs from capital gains
V1385-25
Dividends are treated as mobile capital income in savings base
V1336-25
Dividends received by a shareholder are considered capital gains for income tax
V1277-25
Dividends taxed as capital income; share sales as capital gains
V1113-25
Dividend exemption thresholds and indirect participation rules
V0654-25
Requisitos para la neutralidad fiscal en operaciones de escisión parcial financiera
V0653-25
Share dividends are treated as capital gains and must be valued at market value
V0577-25
Tax treatment of dividends paid by a Spanish company to a resident in Italy
V0166-25
Dividends from a Mexican entity may be exempt from Corporate Income Tax under certain requirements
V0031-25
Extinction of Moroccan subsidiary: credit deterioration and negative income in IS upon dissolution
V2520-24
Extinction of Moroccan subsidiary: intercompany credit impairment and negative tax income on dissolution
V2519-24
Dividends from a single-member Ltd taxed as capital gains in IRPF from 2015
V2500-24
Holding without staff or premises: patrimonial status and LIS article 21 exemption
V2367-24
Spanish company with 5% stake in UK holding may claim art. 21 LIS dividend exemption despite indirect dividends from subsidiaries in same consolidated group
V2234-24
No tax on IRPF for dividends from regularised profits
V2193-24
Dividends from Chilean subsidiaries not subject to international transparency tax if exempt under art. 21 LIS
V2138-24
Dividend payments reduce investment reserve limit in Balearic Islands
V2003-24
6% share transfer in holding company may qualify for LIS art. 21.3 exemption
V1907-24
Dividends between companies with >5% ownership for over a year exempt from IS withholding under Art. 21 LIS, with negative Model 123 declaration
V1901-24
Partial exemption in transfer of holding shares where subsidiaries only partially meet thresholds
V1903-24
Negative income from subsidiary dissolution deductible under art. 21.8 LIS
V1856-24
Possibility of applying the tax neutrality regime in a securities exchange under compliance with the requirements of the LIS
V0930-24
Transient regime of LIS applies only to holdings >20M€ not reaching 5%
V0886-24
Non-cash contributions to holding companies: fiscal neutrality, patrimonial status and dividend exemptions
V0429-24
Dividends from a limited liability company are taxable as capital gains in personal income tax
V0362-24
Dividends of a Spanish company are taxed on savings base, no deduction for corporate tax paid
V0296-24
Requisitos para la aplicación del régimen de neutralidad fiscal en aportaciones no dinerarias de participaciones
V0086-24
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de participaciones a sociedades holding
V0088-24
Posibilidad de aplicar el régimen de neutralidad fiscal en un canje de valores si se cumplen los requisitos legales
V3322-23
Aplicabilidad del régimen de neutralidad fiscal en el canje de valores bajo el cumplimiento de los requisitos de la LIS
V3304-23
Los dividendos pagados por una sociedad española a un residente en Suiza pueden estar sujetos a una retención limitada al 15% o estar exentos bajo ciertos requisitos
V3275-23
Tratamiento fiscal de los dividendos pagados por una sociedad española a un residente en Suiza según el Convenio
V3274-23
Dividends considered capital gains and savings income
V3281-23
Los dividendos a socios suizos pueden estar exentos o limitados al 15% según el Convenio
V3273-23
Requisitos para la aplicación del régimen de neutralidad fiscal en la aportación de participaciones sociales
V2785-23
La aportación de participaciones a una Newco puede acogerse al régimen de neutralidad fiscal bajo ciertos requisitos
V2663-23
La aportación de participaciones puede aplicar el régimen de neutralidad fiscal si se cumplen los requisitos del art. 87 LIS
V2343-23
Aplicabilidad del régimen de neutralidad fiscal en el canje de valores bajo los requisitos de la LIS
V2328-23
Aplicabilidad del Convenio con EAU a filiales en zonas francas de Dubái y tratamiento de dividendos
V1605-23
Requisitos para la aplicación del régimen especial en aportaciones de participaciones y de ramas de actividad
V0751-23
Posibilidad de aplicar el régimen de neutralidad fiscal en un canje de valores bajo el cumplimiento de los requisitos de la LIS
V0753-23
Tratamiento de los beneficios por transmisión de participaciones para la exención en el Impuesto sobre el Patrimonio
V0515-23
Requisitos para la exención por transmisión de participaciones según el art. 21 LIS
V2543-22
No son fiscalmente deducibles las pérdidas por deterioro de participaciones si se cumplen los requisitos de exención del art. 21 LIS
V2434-22
Dividends taxed as capital gains; 19% retention applies
V2202-22
A 15% retention applies to liquidation profits paid to a Korean resident shareholder
V2165-22
Dividends received by physical persons are treated as mobile capital income
V1997-22
Requisitos para la exención en la transmisión de participaciones según el artículo 21 de la LIS
V1880-22
V1867-22
Tratamiento de los dividendos derivados de rentas ya imputadas por cesión de derechos de imagen
V1312-22
No obligation to declare IRPF for dividends under €1,000 if no double taxation deduction is claimed
V0261-22
Posibilidad de compensar bases imponibles negativas con la renta de dividendos tras la reducción del 5% por gastos de gestión
V3215-21
La reducción del 5% por gastos de gestión en la exención del art. 21 LIS no impide la aplicación de la no sujeción del art. 108 LIS
V3204-21
Retention of IRPF on dividends paid to hereditary communities and adjacent inheritances
V3165-21
Requisitos para la exención en la transmisión de participaciones y reparto de dividendos (art. 21 LIS)
V3148-21
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