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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Dividend exemption requires compliance with LIS art. 21.1 and profits post-acquisition
V5253-26
Incomes from participation accounts are financial income, not exempt dividends
V5248-26
El cálculo del umbral del 70% para la exención de dividendos se realiza sobre el resultado consolidado si la entidad es dominante
V5059-26
Chilean dividends do not allow deduction of first-category tax paid by the issuing company in Spanish IRPF
V1341-26
Netherlands dividends retain their nature despite exit tax trigger
V1199-26
Dividends from a resident subsidiary may be exempt under corporate tax if conditions met
V1041-26
Cannot apply temporary regime of DT 40 under LIS if pre-2021 ownership exceeded 5%
V0937-26
Dividends from a parent to a subsidiary may be exempt from income tax under certain conditions
V0866-26
Dividends may be exempt if participation and holding period requirements are met
V0747-26
Dividend payout against issuance premium does not affect capitalisation reserve
V0655-26
Dividends from private shares are fully attributed to the holder in personal income tax
V0569-26
Partial financial spin-off improperly structured may qualify for fiscal neutrality if conditions of LIS are met
V0376-26
Loss of value in shares not deductible if LIS article 21 exemption conditions met
V0302-26
Capital gains from transferring shares in a Portuguese collective investment society may be exempt from corporate tax
V0308-26
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
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: intercompany credit impairment and negative tax income on dissolution
V2519-24
Extinction of Moroccan subsidiary: credit deterioration and negative income in IS upon dissolution
V2520-24
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
No retention required on interest payments in participative loans between group companies under certain conditions
V1956-24
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
Share contribution to a holding company may qualify for fiscal neutrality under certain conditions
V0430-24
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
Contributions to holding companies may qualify for fiscal neutrality if conditions are met
V0088-24
Possibility of applying fiscal neutrality regime to non-cash contributions and dividend exemption
V0086-24
Possibility of applying fiscal neutrality regime in share exchange and dividend exemption
V3322-23
Share swap may apply fiscal neutrality if legal requirements are met and valid economic reasons exist
V3304-23
Dividends from a Spanish company to a Swiss resident may be exempt or subject to 15% withholding
V3274-23
Dividends from a Spanish company to a Swiss resident may be exempt or subject to a 15% withholding tax
V3275-23
Dividends considered capital gains and savings income
V3281-23
Swiss shareholders' dividends may be exempt or subject to 15% withholding; liquidation gains not taxable in Spain
V3273-23
Contributions to a holding company may qualify for fiscal neutrality under certain conditions
V3119-23
Fiscal neutrality possible for share contributions and dividend exemptions under conditions
V2785-23
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
Dividends and capital gains from share transfers may be exempt if conditions in LIS article 21 are met
V2400-23
Share contributions may qualify for fiscal neutrality under certain conditions
V2343-23
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